Accruit Blog

ATG Trust Program Features Accruit Associate General Counsel

ATG Trust Company and ATG Legal Education present Accruit Associate General Counsel Jordan Born in a program on the deferral of capital gains taxes using 1031 like-kind exchanges.The seminar is part of an ongoing series that provides trust and estate planning attorneys with the knowledge and skills to help them better serve their clients,

Selecting the Entity for a Real Estate Purchase – Corporations

In the first part of our series concerning entity selection for owning real estate, we addressed sole proprietorships and tenants in common. In part two, we addressed the business and tax law considerations of partnerships. In this installment, we consider the business and tax law aspects of corporations.

20th Annual Montana Real Estate Roundup

A group of knowledgable appraisers and valuation experts will provide a recap of land values and factors that affected land values in 2018 for the Northwest United States, specifically Montana and the Northern Rocky Mountain Region. Presenters will address a range of markets, "from hazelnuts to cattle," in discussing data related to 2018 trends and 2019 expectations.

Trusts, Wills, Probate & 1031 Exchanges

Property ownership is often held by various kinds of trusts. Each type of trust exists for its own special purposes and is governed by different legal principles. These trusts can be confusing and so too can be their interrelationship with wills and probate. Sometimes property sold as part of a 1031 tax deferred exchange involves trust ownership. This blog will attempt to clarify some of the confusion and touch on how various types of trust-holding impacts completing a 1031 exchange.

Selecting the Entity for a Real Estate Purchase – Partnerships

In the first part of our series concerning entity selection for owning real estate, we addressed sole proprietorships and tenants in common. Here we examine the business and tax law considerations concerning partnerships.

Are Opportunity Zones a Tax Deferral Alternative to 1031 Exchanges?

With the passage of the Tax Cuts & Jobs Act (TCJA) in December 2017, we saw the elimination of Section 1031 exchanges for all types of property except real property. Included within the TCJA is Section 1400Z-2 which established an incentive for investing in Opportunity Zones (O-Zones). Recently, I have spoken with a number of taxpayers who have heard about Opportunity Zones and want to know if they are a viable alternative to a 1031 exchange. My answer is usually “it depends.” Here, I provide an overview of opportunity zones and their differences from 1031 exchanges.

Colorado Succeeds Education & Business Delegation 2018

This week, Accruit CEO Brent Abrahm joins fellow business leaders as part of the Colorado Succeeds Education & Business Delegation to California's Bay Area.

CEMC East Coast Executive Roundtable

Accruit CEO Brent Abrahm and Vice President Matt Medlock join other executives and corporate practitioners at the Commercial Equipment Marketplace Council's East Coast Roundtable, "a unique interactive roundtable designed to help disruptive industry leaders embrace innovation to transform their business in today’s digitalized world."

Careers in Real Estate Law Program at The John Marshall Law School

Jordan Born, Accruit's associate general counsel, will be a panel speaker in a Careers in Real Estate Law program at The John Marshall Law School in Chicago. During the event, "Let's Taco Bout Real Estate Law," alumni of the LL.M. Real Estate program discussed their career paths and practice in Real Estate Law to both J.D. and LL.M. students.

What Are Escrow Holdbacks?

Generally speaking, an escrow holdback, or simply a holdback, is a portion of the purchase price that is not paid to the seller at closing. Instead, it is usually delivered to an escrow agent, the neutral, third party dedicated to holding the funds until specific, agreed-upon events that have been agreed upon by the buyer and seller occur. Escrow holdbacks are common in business mergers and acquisitions and in the purchase of real estate.
Subscribe to 1031 News