Our Insights

Basics of a Section 1031 Tax-Deferred Exchange Transaction

Posted on August 27, 2014 in Commercial Real Estate, Tax

The ultimate goal of any Section 1031 Tax-Deferred Exchange Transaction is to avoid capital gains taxes on the sale of the taxpayer's real property.

Without A Fee-Shifting Provision, Recovery Of Attorney's Fees Is Highly Unlikely In Construction Disputes

Posted on August 20, 2014 by William R. Mauck, Jr. in Construction

Contractors should include fee-shifting provisions in their contracts and subcontracts to preserve their rights to recover attorney's fee.

Ten Spotts Fain Attorneys named in 2015 Best Lawyers in America

Posted on August 17, 2014

Washington Has Launched Attack on Section 1031 Tax-Deferred Exchange Transactions

Posted on August 13, 2014 in Commercial Real Estate, Tax

Recently, the House, the Senate, and the President have each proposed to limit or terminate application of Section 1031 of the Internal Revenue Code.

Appreciating Assets--Choose the Right Entity

Posted on August 12, 2014 in Tax

There are two ways an asset can appreciate. Some appreciate both ways.

The Challenges of Transactions Involving Trusts or Trust Property

Posted on June 30, 2014 by Robert H. Chappell, III, Timothy G. Moore in Creditors' Rights, Bankruptcy and Insolvency

Some loan transactions may involve trusts as borrowers, guarantors or pledgers of collateral.

Conservation Easements, Look Twice and Never Leap

Posted on June 23, 2014 in Tax

The US Congress is considering making permanent the enhanced charitable deduction for conservation easements.