Oklahoma documentary stamp tax: 7 deeds that surprise owners
Oklahoma's deed transfer tax is small, but LLC contributions, assumed mortgages, trades and sheriff's sales trip owners up. Here is how the OTC measures and enforces it.
Opportunity zone reporting: what Oklahoma sponsors face
Proposed Treasury rules would turn Form 8996 into a disclosure return with per-day penalties. How closely held Oklahoma fund sponsors should think about them.
Due Diligence in Commercial Real Estate Deals
Walks through the main categories of due diligence in a commercial real estate purchase, including title, zoning, environmental, lease review, and financial and physical condition review, and why adequate due diligence time matters.
Opportunity Zone Investments: How the Mechanics Generally Work
Describes the general mechanics of qualified opportunity zones and qualified opportunity funds, including capital gain deferral and holding period benefits, and stresses confirming current rules before relying on them.
Partnership Tax Basics for Real Estate Co-Investors
Explains why real estate co-investments are typically held in partnerships or LLCs and covers the basic concepts of basis, capital accounts, and special allocations that a good partnership agreement needs to address.
Real Estate Professional Status Under the Passive Activity Rules
An explanation of the IRC Section 469 passive activity loss rules and what it takes to qualify as a real estate professional, including the hour thresholds and common documentation pitfalls.
Cost Segregation: Accelerating Depreciation on Commercial Property
An explanation of how cost segregation studies reclassify building components to accelerate depreciation and improve cash flow, and why a properly documented study coordinated with your CPA matters.
Oklahoma Commercial Leases: The Terms Landlords and Tenants Fight About
A look at the commercial lease provisions that most often cause disputes, including CAM charges, assignment restrictions, personal guaranties, renewal options, and maintenance and default terms.
Buying Commercial Property: Entity, Title, and Tax Decisions
A practical guide for buyers on why commercial property should be held in an LLC rather than an individual name, and how entity choice affects financing, depreciation, and basis step-up at death.
1031 Exchanges: Deferring Tax When You Sell Investment Property
An overview of how Section 1031 like-kind exchanges let real estate investors defer capital gains tax, including the qualified intermediary requirement and strict identification and closing deadlines.