‘REITarization’ Effects on Global Real Estate Investments by Kiat Ying Seah, James D. Shilling, Tien Foo Sing, Long Wang

Kiat Ying Seah, James D. Shilling, Tien Foo Sing and Long Wang have made available for download their paper, “‘REITarization’ Effects on Global Real Estate Investments.” The abstract is as follows,

The creation of real estate investment trusts (REITs) facilitates the conversion of illiquid commercial real estate assets into liquid

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IRS Rulings on Exclusions

On July 8th the IRS issued the following ruling.

Number 201628002, Summary: The IRS ruled that a couple may apply the reduced maximum exclusion under section 121(c) to the sale of a condominium with two small bedrooms, despite having used it as their primary residence for less than two of the preceding … Continue reading