Development Magazine Winter 2014


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Like-Kind Exchanges on the Tax Reform Chopping Block 

Prior to the 2014 elections, key members of Congress critical to advancing comprehensive tax reform put forth several proposals that raised concerns for the commercial real estate industry. One of these was the elimination of what are known as “like-kind” exchanges under the current Section 1031 of the tax code.

From the Archives: Advocacy Articles from the Previous Issue

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New Rule Could Change Landscape Regarding Protected Waters 

The question of who has control over our nation’s bodies of water has been debated among landowners, the federal government, and state and local authorities for years. Developers attempting to clarify which bodies of water receive federal protection, which are under the control of the states and which are unregulated have frequently been baffled. On numerous occasions, the U.S. Supreme Court has weighed in, but confusion remains.