A lot of capital continues to come into the U.S. market, with a huge focus on energy and infrastructure assets.We are also seeing U.S. developers and finance companies looking across the border into Canada, and Latin America in the hunt for yield.It certainly seems that from both a lender and institutional investor perspective, there are more new names coming in than are going out. The space is demonstrably growing.
Download White Paper The collective investment trust (CIT) is no longer the retirement industry’s best-kept secret.CITs are pooled, tax-exempt investment vehicles sponsored and administered by a bank or trust company that also acts as the trustee. CITs comingle assets from eligible investors into one private investment portfolio with a specific strategy. Currently, CITs are available for DC and defined benefit (DB) plans, excluding most 403(b), 457(b) and 457(f) plans.
Taxpayers often wish to pull money out of their properties in an effort to take advantage of the increased equity. One way to do this is by refinancing the property with a third-party lender (a §1031 exchange), which frees up what would otherwise be captive equity. However, this can become complicated. It is important to remember that any cash received or debt relieved in the course of a §1031 exchange is considered “boot” and is subject to taxation.