Insights

When a landowner sells to a condominium developer, both the landowner and the developer have motivations favoring the developer “paying“ the landowner with finished condominium units instead of cash. Such a transaction reduces the developer’s up-front cash investment while sometimes enabling the developer to use all the land as collateral…

The Internal Revenue Code prescribes minimum imputed interest rates and time-value-of-money factors applicable to certain loan transactions and estate planning techniques. These rates are tied formulaically to market interest rates. The Internal Revenue Service updates these rates monthly. These are commonly applicable rates in effect for March 2017: Short Term…

John Wagner recently sat down with the Sarasota Herald-Tribune to discuss business succession planning. He addresses why and when business owners should consider succession planning and provides tips for getting started.   Related Resources: Requisite VI — The Business Succession Edition A Proactive Approach to Help Clients’ Businesses Operate Smoothly in…

Remember adjusting an oddly shaped TV antenna to improve reception on channels higher than 13? If you do, the memory is likely distant. Congress noticed a few years ago and mandated that the Federal Communications Commission (the “FCC”) repurpose Ultra High Frequency (a.k.a. “UHF”) broadcast spectrum that carried some of…

The Internal Revenue Code prescribes minimum imputed interest rates and time-value-of-money factors applicable to certain loan transactions and estate planning techniques. These rates are tied formulaically to market interest rates. The Internal Revenue Service updates these rates monthly. These are commonly applicable rates in effect for February 2017: Short Term…