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This article is another in our series related to the factors contributing to the state of the real estate industry in light of the factors affecting the economy.

While recession and inflation might be temporary, real estate investors are just beginning to understand the long-term ramifications of higher interest rates, and the whole picture should become more apparent in 2023. This article takes a look at what awaits us in the coming months.

One of the record keeping requirements of being a REIT is to issue an annual shareholder demand letter to its shareholders of record to ascertain actual ownership of its stock. Learn the requirements of a REIT demand letter and understand the penalties of non-compliance in this article.

In private equity, the waterfall is the method used to allocate an investment’s distributable proceeds. Interpreting and modeling the waterfall is a complicated process and slight variations of interpretations can result in large differences. This article breaks-down one of the most misunderstood components of a waterfall, the GP catch-up, and includes examples of the GP catch-up calculation.

This article describes how higher interest rates have impacted owners, lenders, and investors, forcing them to rapidly alter their strategies as they prepare for another year of disruption.

An interest rate cap is an agreement that allows the borrower to negotiate a pre-determined cap on a variable interest rate. In other words, an interest rate cap is an insurance policy a borrower can take out against interest rate increases.

Certain REIT’s will be required to use a Taxable REIT Subsidiary (TRS) in conjunction with their operations. The rules around these requirements can vary for hospitality REITs, and special considerations should be given to these entities.

IRC Section 754 let certain new partners take additional depreciation/amortization for increases in asset values over a partnership’s adjusted cost basis. There are, however, special considerations for private equity/funds

In periods of volatility and potential distress, fund managers are laser-focused on monitoring the performance of each investment, managing capital flows, making critical decisions, and communicating with their investors. These dynamics create an environment where outsourcing select back-office functions to a qualified service organization could provide both stability and confidence when making strategic and operating decisions.

This article examines the Triple Threat 2022 has brought the real estate private equity market: higher interest rates, high inflation, and the probability of a recession, and offers a few considerations for managers.

Nearly every government contract carries stringent requirements for controls, security, data protection, and compliance with many federal agencies. This article summarizes the common frameworks and expands on SOC 2, which can be a smart way to position your business to play in this potentially lucrative market.

In this article, we break down the key reasons why, as experienced SOC 2 auditors, we think automated security and compliance software tool options can be a good idea for the right type of business.

Ahead of the Super Bowl, here’s a look at the impact of data analytics, AI, and other new tools on the game itself, as well as organizations across the sports world.

This article touches on Accounting Standards Codification Topic 350-40, Internal-Use Software (“ASC 350-40”) and examines the three stages in the development of internal-use software, the activities normally performed in each stage and how costs are accounted for in each of those stages.

This article provides an overview of key provisions of the Consolidated Appropriations Act, which includes Secure Act 2.0. This key piece of legislation builds upon 2019’s SECURE Act and aims to improve retirement plans.

A discussion with Michael Lessing, president and coo of a sixth-generation family own food services company, about succession planning and other issues.

A recap of a discussion about preparing your business during an economic boom for the inevitable downswing, featuring John Simons of Corporate Fuel Advisors LLC, Richard Parker of The Metro Group Inc., and Alan Wink of EisnerAmper.

A discussion of one specific family’s dynamic in their multi-generational privately held business, including insights into communication, governance, and other policies.

A recap of a conference session discussion regarding structuring family offices in today’s post-tax-reform environment, from tax issues to technology.

Alternative investments are getting even more alternative – this post includes discussion of the issues and opportunities available to those investing in cannabis-related companies as well as theater productions.