Search for "capital gains"
Displaying 1 to 20 of 555 records
Senate Democrats Introduce Tax on Unrealized Capital Gains
Tuesday, December 5, 2023
The legislation, dubbed the “Billionaires Income Tax,” would impose a tax on the appreciation of assets, regardless of whether those assets are sold.
Biden Releases 2025 Budget Proposal
Tuesday, March 19, 2024
The budget proposes tax increases of approximately $4.9 trillion, with many aimed at capital gains taxes.
Senate Democrats Introduce Carried Interest Tax Bill
The Carried Interest Fairness Act would increase the tax on carried interest compensation from capital gains rates to ordinary income.Like-Kind Exchanges
A like-kind exchange or “1031 exchange” refers to section 1031 of the U.S. Internal Revenue Code. This section provides that capital gains taxes can be deferred in cases of exchanges of property heldInnovating the Capital Stack
Thursday, March 12, 2026
Performance-based financing tools provide flexibility for an evolving CRE market.
Rethinking the Capital Stack Strategy
Friday, May 30, 2025
A mixed-use project in West Baltimore requires creative financing and strategic collaboration between public and private stakeholders.
Federal Reserve to Scale Back Bank Capital Regulation
Tuesday, September 17, 2024
The continued availability of commercial credit for real estate is a top NAIOP public policy priority in 2024, and NAIOP and a coalition of real estate groups advocated for changes in the Fed&
C-PACE Financing Finds Solid Footing in the Capital Stack
Friday, September 23, 2022
This rapidly growing alternative funding method can help developers meet a wide range of goals.
Supreme Court Ruling Avoids Wealth Tax Issue
Tuesday, June 25, 2024
Taxing capital assets at the federal level, absent a sale,
How Real Estate Tokenization Could Revolutionize Future Capital-Raising Efforts
Monday, December 20, 2021
Selling fractional ownership of properties has the potential to unlock much more investment.
US Capital Markets Report, Second Half of 2025
Thursday, March 26, 2026
This report analyzes economic, capital markets and real estate market data to provide commercial real estate (CRE) practitioners with insight into the factors shaping the availability and price of
NAIOP North Texas | Capital Markets Update Lunch Featuring Mark Gibson
NAIOP North Texas | Capital Markets Update Lunch Featuring Mark Gibson NAIOP North Texas | Capital Markets Update Lunch Featuring Mark Gibson View Event _blank CT 01/22/2026 16:30:00 01/22/2026 18:30Accessing Institutional Capital in a Mature Real Estate Industry
Friday, September 12, 2025
Real estate sponsors are exploring options such as niche property types and alternative private capital solutions.
From Static to Strategic: AI’s Role in Next-Generation Industrial Real Estate
Thursday, October 23, 2025
The rapid rise of generative AI is reigniting interest in its applications across commercial real estate. Beyond well-documented use cases in financial analysis, market research and customer
Office Space Demand Forecast, Fourth Quarter 2020
Wednesday, November 18, 2020
A new office space demand forecast published by the NAIOP Research Foundation projects a period of negative absorption through late 2020 and early 2021, but total net absorption from Q2 2021 to Q3
Don’t Expect AI to Revolutionize Real Estate Capital Markets
Friday, December 20, 2024
A relative lack of data and connectivity in the industry makes it difficult to leverage technologies like predictive and generative AI.
EB-5: An Alternative Source of Capital to Support Commercial Real Estate
Monday, March 22, 2021
The program helps attract foreign investment into projects all over the U.S.
Using Capital Improvements to Create Competitive Advantage in the COVID-19 Era
Tuesday, July 28, 2020
This brief evaluates the merits of frequently discussed capital investments and their potential to create durable competitive advantages. It draws from an analysis of recent coverage in commercial