We all know that the retail landscape is changing. While the retail apocalypse is a myth, there is, in fact, an evolution taking place. This evolution extends beyond the headlines and is having a real impact on the ground. Multi-tenant property owners, national operators, and emerging non-traditional businesses are facing new challenges in their day-to-day operations.
Big-box retailers are closing, leaving empty spaces behind. New consumer trends are taking shape, catching
Part 1 In order to obtain complete deferral of capital gain taxes in an exchange otherwise meeting the requirements of Internal Revenue Code §1031, a taxpayer is generally required to reinvest all net sale proceeds generated by the sale of relinquished property in like-kind replacement property within the applicable exchange period (a maximum 180 calendar days). In addition, the taxpayer must not have a direct or indirect right to receive or otherwise obtain the benefit of th