One of the often-overlooked but crucial aspects of a lease negotiation for commercial real estate is the tax impact of how tenant improvements (TIs) are funded, whether by the landlord or the tenant. The examples, which follow, illustrate some of the alternative approaches to funding tenant improvements and the resulting federal income tax consequences. As the examples demonstrate, although the tax considerations may not drive a deal, they can have a material effect on the bottom line of the landlord and tenant. ...

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Real Estate
Real Estate Tax