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The Exceptional Family Member Program or EFMP is a mandatory U.S. Department of Defense enrollment program that works with other military and civilian agencies to provide comprehensive and coordinated community support, housing, educational, medical, and personnel services worldwide to U.S. military families with special needs.
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. Personal use property will not qualify for Section 1031.
Graph showing the increase in price of commercial real estate in the US. Cash inflows and outflows are the money that is put into, or received from, the property including the original purchase cost and sale revenue over the entire life of the investment. An example of this sort of investment is a real estate fund. Cash inflows include the ...
The U.S. Preventive Services Task Force released a draft recommendation advising against using vitamin D to prevent falls and fractures in people over 60. Pharmacist Katy Dubinsky weighs in.
A like-kind exchange under United States tax law, also known as a 1031 exchange, is a transaction or series of transactions that allows for the disposal of an asset and the acquisition of another replacement asset without generating a current tax liability from the sale of the first asset.
Gifts, Christmas carols, seasonal decorations, and mulled wine are all great, but is there really anything better about the holidays than the abundant freedom to nap?
The U.S. Food and Drug Administration (FDA) now classifies eggs as a “healthy, nutrient-dense" food, according to a new proposed rule. Registered dietitians react to the change.
Since the heroin epidemic first hit, the 110 beds at the publicly-funded Grateful Life Center have become some of the most coveted real estate in Northern Kentucky. The facility for men, part of the Recovery Kentucky network, is located in Erlanger, just down the road from the Kenton County jail.