Currently, the proposals outlined by both the President-Elect and House Republicans “simplify” the personal income tax code. Key policy proposals […]Read More
Every pivotal change in the modus operandi of producing goods has created a similar effect- Resulting in what most of […]Read More
The real estate industry in the Bay Area continues its upward trend—although there is talk about a plateau being reached or at least being in sight. The increase in construction activity and valuations have been very strong. Only time will tell if the future holds a correction or merely a pause in the upward trajectory.
The main focus of this issue will be on depreciation. On Page 2, we discuss depreciation in the context of cost segregation—from the §1031 exchange vantage point and from a “repair vs. capitalize” vantage point. On Page 3, we explain the newly enacted PATH Act provisions as they affect the real estate industry. In combination, these articles explore the intersection of bonus depreciation with cost segregation and like-kind exchange (an exercise in three-dimensional chess).Read More
In previous articles, we have discussed the positive impact that 401(k) plan design features such as auto enrollment and auto escalation have had on both participation and savings rates. A less well-known and relatively new feature, auto portability, is the subject of this article. This feature not only makes it easy for both employees and plan sponsors to move retirement account balances when they change jobs, but can help increase overall retirement savings. Turn to Page 3 for more information about the potential of this feature and why you should be aware of it.Read More
Welcome to the first issue of SLD’s Real Estate newsletter providing important news and advice for real estate professionals.
In today’s challenging economy, where real estate holdings are subject to shifting dynamics in the market, SLD’s real estate experts can provide clients peace of mind and stability.Read More
Our last two newsletters featured articles about two common “auto” features used by defined contribution (DC) plans to improve participation and savings rates. Numerous studies have documented the positive impact these features have had. Beyond such auto features, there are a number of other practices that should be explored to help drive successful retirement outcomes. A plan’s approach to employer contributions, for instance, can be designed to maximize the employee’s contributions. Turn to Page 3 for a discussion of how this could be accomplished.Read More
Over the past thirty-plus years, defined contribution (DC) plans have become the primary means for the average worker to accumulate wealth to provide for a financially secure retirement. With longer life expectancies and increased health care costs, it is more important than ever for employees to adequately save for retirement. Accordingly, it is crucial that employees effectively utilize DC plans to achieve this objective. Unfortunately, several surveys and studies have concluded that this may not be happening.Read More