Latest Content

Business Owners Outlook: 4Q 2019

Wilmington Trust |
My Business

Our Business Owners Outlook is a quarterly survey that explores business owners’ concerns and outlooks on themes that are most important to them.  In this issue, “Is Now the Time to Sell?” survey respondents shared their attitudes toward transitioning their business in light of their perceptions of macroeconomic and political conditions.


Municipal Fixed Income Quarterly Market Commentary 3Q 2019

Karleen Strayer |
Investment Management

In the 3Q 2019 issue of our quarterly publication, we discuss the latest developments in the municipal market.Municipal issuance picked up in the third quarter following muted supply the first half of the year; robust demand continued to outpace supply despite the increased issuance.Municipal issuers are increasingly turning to the taxable debt market to refund tax-exempt debt, a result of the Tax Cuts and Jobs Act of 2017.


Advantages of 1031 Like-Kind Exchanges

David M. Gorenberg, CES® |
Corporate & Institutional

1031 Like-Kind Exchanges offer businesses and investors the opportunity to maximize their return on real estate investments while minimizing their capital gains tax bill.  Allowable under Internal Revenue Code 1031, Like-Kind Exchanges are used to defer the payment of capital gains taxes on the sale of real property.  The basis of the relinquished property is transferred to the replacement property, thereby delaying the payment of the capital gains tax.