Posts by: David C. Ling and Milena Petrova

Stock market investment graph with indicator and volume data.

The Benefits and Costs of 1031 Exchanges

Article review of The Tax and Economic Impacts of Section 1031 Like-Kind Exchanges in Real Estate Section 1031 of the Internal Revenue Code has permitted taxpayers to defer the recognition of taxable gains on the disposition of business-use or investment assets since 1921. Although the legislation commonly known as the Tax Cuts and Jobs Act [...]

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Significant Digits: March 2021

Each issue of Due Diligence offers a unique collection of Significant Digits which are charts with short descriptions. The goal is to highlight some interesting data from the market that can be understood at a glance. This issue reveals the 2020 pattern of residential sales in Florida and continued growth in state population. Residential Sales [...]

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Member Perspectives: March 2021

Our member survey reveals a slightly improving outlook from fourth quarter 2020 to first quarter 2021. Events of early last year introduced tremendous uncertainty into the real estate markets and the overall economy. Despite widespread reports of very challenging individual cases, the overall market seemed cautious yet encouraged about the future. Initiating a survey nine [...]