Knowledge Center

Articles November 08, 2019 How to Find Success in a Failed 1031 Exchange

Using a failed 1031 exchange in order to both achieve tax objectives as well as avoid any unintended tax consequences, such as this installment sale provision. Further, this approach has risks, such as the inability to locate replacement property.

Articles October 08, 2019 Understanding the Basics of Real Estate Investment Trusts (“REITs”)

Real Estate Investment Trusts (REITs) can be an excellent investment vehicle, offering tax benefits and portfolio flexibility. However, REITs can be complex. Among the key considerations are ownership requirements, asset tests, income tests and dist…

Articles August 16, 2019 Marketing Investment Returns of a Discretionary Commingled Real Estate Fund to Potential Investors

An examination of the issues to consider and steps to take for real estate investment managers focusing on building a fully integrated institutional investment platform covering all functions.

Articles August 12, 2019 IFRS in Real Estate

International real estate investment trusts (REITs) and private equity funds account for the majority of worldwide real estate investment. Financial reporting is a key ingredient in managing risk of overseas investing. This article features a compari…

Articles July 29, 2019 Is the Financial Reporting Framework for SMEs Good for Real Estate?

A look at the financial reporting framework for small and medium-sized entities and their applicability to the real estate sector. Includes qualifications, how to apply the principles and how it differs from other accepted accounting frameworks.

Articles July 01, 2019 FRF for SMEs: The GAAP Alternative That Can Save the Day

Financial Reporting Framework for Small and Medium-Sized Entities or the FRF for SMEs is a substitute basis of accounting to GAAP.

Articles July 01, 2019 Changes to New York State’s Real Property Transfer Taxes Become Effective July 2019

The State Senate and Assembly adopted legislation that will increase real estate transfer taxes on conveyances of real property located in New York City on real property transfers occurring on or after July 1, 2019.

Articles June 26, 2019 Real Estate Investment Vehicles: Operating Entities or Investment Companies?

Investing in real estate through a fund structure does come with many compliance, reporting and other responsibilities.

Articles June 26, 2019 The Housing Stability and Tenant Protection Act of 2019

EisnerAmper takes a look at the massive impacts the 2019 Housing Stability and Tennant Protection Act is having on the real estate sector including posing significant challenges for real estate valuations, capital improvements and tax revenue.