A US tax law enacted as Subtitle C of Title XI (the Revenue Adjustments Act of 1980) of the Omnibus Reconciliation Act of 1980, that imposes income tax on ...

A contractual obligation to perform certain financing activities upon the satisfaction of any stated conditions; usually used to describe a lender's obligation to fund a mortga ...

An entity created for charitable purposes, usually created by a high-net worth individual or family.  Investments may (or may not) be focused on charitable goals rather than t ...

The four main types of real estate exposure (private equity, private debt, public equity, and public debt), each with its own set of advantages and disadvantages.

Established by section 514(c)(9)(E) and the associated Treasury regulations, the rule pertains to some types of tax-exempt qualified organizations (primarily pension funds and educ ...

Vacancy unrelated to disequilibria in supply and demand, producing no upward or downward pressure on rents; a typical vacancy rate in a given market operating in equilibrium; also ...

The extent of a parcel of land along a street, road, river, or other traffic artery on which the parcel is said to face.

With to respect to risk transfer, in general:  signifies that the seller (not the buyer) of an asset or the drawer (not the holder) of a negotiable instrument assumes the risk ...

A commercial lease where the tenant pays a base rent and the landlord pays for all operating expenses related to the tenant’s occupancy of the space such as common area maint ...

An all-inclusive rental rate that includes operating expenses and real estate taxes for the first year; tenant is generally still responsible for any increase in operating expenses ...