UNRELATED BUSINESS INCOME TAX (UBIT) AND UNRELATED DEBT-FINANCED INCOME (UDFI)
What is Unrelated Business Income Tax (UBIT)?
How to Improve Your Real Estate Returns With Your Self-Directed IRA
How to Improve Your Real Estate Returns With Your Self-Directed IRA
Find Out Why Not All Opportunity Zones Are Created Equal
SMARTCAP has become a leading expert in the newly released 'Opportunity Zone' tax code created as part of the Tax Cuts and Jobs Act of 2017. We devoted significant staff time and brain power to help our investors understand the...
Qualified Opportunity Zones Investments and Why You Should Care
What is a Qualified Opportunity Zone (QOZ)? The QOZ program was created as part of the 2017 Tax Cuts and Jobs Act. Its purpose is to spur long-term investment and economic development in low-income and economically depressed...
Self-directed IRA and Commercial Real Estate Investments
Many accredited investors hold much of their investable net worth in IRA’s or other tax deferred accounts that have limited options for diversification. At the SmartCap Group, we often get the question from investors of if they...
Data Driven Real Estate Investment
In real estate investing, it can be very easy to get tied up emotionally into a property or even an area. It is very easy to look at a particular area, fall in love and focus your investment based on a misguided sense of a...
Cap Rates, Cap Rate Compression and Value
What is a cap rate, what does cap rate compression mean and how do both affect commercial real estate valuations? What is a cap rate? In real estate investment, real property is often valued according to projected capitalization...
Why the SMARTCAP Group Invests Through LLCs
Why does The SMARTCAP Group invest through LLCs? An LLC is a Limited Liability Corporation that has the benefits of a corporation, as well as a partnership or sole proprietorship. An LLC provides limited liability in addition to...
Understanding Real Estate Investment Returns
When reading about commercial real estate investments you will see many potential investment returns expressed as an IRR. The IRR is the average annual return an investor can expect to receive over a certain amount of time, given...