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In the United States, this spread into leasing the assets of U.S. cities and governmental entities and eventually evolved into cross-border leasing. One significant evolution of the leasing industry involved the collateralization of lease obligations in sale leaseback transactions. For example, a city would sell an asset to a bank.
Taxpayers who hold real estate as inventory, or who purchase real estate for re-sale, are considered "dealers". These properties are not eligible for Section 1031 treatment. However, if a taxpayer is a dealer and also an investor, he or she can use Section 1031 on qualifying like properties.
A real estate investment trust (REIT, pronounced "reet" [1]) is a company that owns, and in most cases operates, income-producing real estate. REITs own many types of commercial real estate, including office and apartment buildings, studios, warehouses , hospitals , shopping centers , hotels and commercial forests . [ 2 ]
The award of services concessions with a cross-border interest has been subject to the principles of the Treaty on the Functioning of the European Union. The European Commission had originally included public concession contracts in the Services Directive of 1992, but these were removed from its scope by the European Council. [ 4 ]
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Byrne and Kremer managed the work-out of the Bank of New England's $500 million portfolio of non-performing real estate loans. In 1992, Byrne and Kremer founded Boston Capital Institutional Advisors and between 1992 and 2004 invested more than $5.5 billion in commercial real estate in more than 1,800 properties in 48 states. [4]
However, to determine the size of institutional-grade real estate markets in developing countries adjustments are made because only the more affluent segments of the population in those countries have the wherewithal to use such real estate. [5] Some of the factors leading to the growth in the international residential real estate sector are:
FBO is an abbreviation for the common term “for the benefit of” and it is often used in estate planning. In a trust, the term conveys ownership and value to the trustee. The FBO legal language ...