Perspectives

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Development Mag App

View the Digital Edition or Download the App 

Access the interactive digital edition of Development magazine or download the app from Apple, Amazon and Google Play.

Development Mag App

View the Digital Edition or Download the App 

Access the interactive digital edition of Development magazine or download the app from Apple, Amazon and Google Play.

From the Archives: Perspectives Articles from the Previous Issue

J Dwight Bell

CEO on Leadership: J. Dwight Bell, President and CEO, Cannon Equities 

The president of an Atlanta-based diversified investment and development company offers his perspectives on the industry.

Jonathan Tratt

Is the Glass Half Empty or Half Full? 

As I write this, much is happening politically that impacts each of our businesses.

Selected For You

Like-Kind Exchanges 

A like-kind exchange or “1031 exchange” refers to section 1031 of the U.S. Internal Revenue Code. This section of the U.S. Internal Revenue Code provides that capital gains taxes can be deferred in cases of exchanges of property held for productive use in a trade or business or for investment, provided the properties exchanged are comparable (“of like kind”). When the taxpayer ultimately sells the asset, the tax is paid. In commercial real estate, the provision encourages transactions because it enables investors to overcome the “lock-in” effect of tax rules, allowing them to remain invested in real estate while shifting resources to more productive properties or changing geographic locations.

Mercedes autonomous car

Impacts of Autonomous and Driverless Cars on CRE 

Will tomorrow’s autonomous and driverless cars require some simple adjustments or be a game changer for commercial real estate?