Levine Segev, LLC

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Real Estate

Does the 3.8% Medicare Tax Impact Real Estate?

As a result of the Healthcare and Education Reconciliation Act of 2010, passed in March, 2010, Code §1411 was placed in the tax law to generate what is referred to as a “3.8% Medicare tax,” which impacts general earnings as well as investments. Continue reading »

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In a Property Prescriptions article, in the May-June, 2010 edition of the Commercial Investment Real Estate, the magazine of the CCIM Institute, Dr. Levine was quoted —

“There are often positive assumptions in internal rate of return or net present value projections that income will increase at a given rate and expenses will not rise as fast as reality might prognosticate,”
Dr. Levine explained. “Thus, the interest rates are too optimistic, and the appreciation projection is unreasonable.”

“One can quantify items like the savings on utilities. Other items, such as better air quality leading to less time off for employees, are more difficult to quantify.”

Full Article: Property Prescriptions

Section 1031 Tax-Deferred Exchanges: The Good, The Bad, And The Proposed Remedy

Although Code §1031 has existed for many decades, there have also been a number of interesting issues to construe and interpret in the application of tax-deferred exchanges under Code §1031. The focus of this Note is to look to some of these issues and, in particular, to examine the basic structure of Code §1031, the advantages and disadvantages to the Section, and to suggest approaches to modify Code §1031 to eliminate some complexity and other troublesome areas concerned with the current application of Code §1031.   Continue reading »

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The New Home Owner Credit Under the Worker, Home Ownership and Business Assistance Act of 2009

The weakened state of the U.S. economy has necessitated many actions by Congress. Prognosticators would argue that some of these actions are improper or unreasonable subsidies in various circumstances. Be that as it may, the anemic homebuilding market, and home sales market in general, coupled with residential defaults that have proliferated throughout the United States, have generated a desire by those in Congress, along with the President, to provide some stimulus to the home ownership position. Continue reading »

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Landlord/Tenant Disputes – Security Deposits in Colorado: Landlords’ Rights and Obligations

An increasing number of inexperienced landlords put themselves at risk for wrongfully withholding their tenants’ security deposits.  The wrongful withholding of a security deposit could have harsh consequences under Colorado’s Wrongful Withholding of Security Deposits Act (the “Act”).  Of course, Tenants need to know their rights, too. Continue reading »

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Levine Segev LLC, Attorneys and Counselors at Law, 44 Cook Street, Suite 100, Denver, Colorado 80206