Keeping the World Safe
from Lawyers, one
Trip Hazard at a time!
•
Increase to $1 million
the amount of qualifying
investment a small
business can expense as
opposed to having to
depreciate; and
•
LOCALLY OWNED AND OPERATED SINCE 2003
Modify and extend the
New Markets Tax Credit.
In terms of increases that could impact the multifamily industry,
and that are once again proposed this year, the budget would:
• Tax carried interest at ordinary income rates instead of at
capital gains rates;
• Limit to $1 million the amount of capital gains that could be
deferred by using like-kind exchanges;
• Subject additional taxpayers to the estate tax by lowering the
exclusion amount to $3.5 million from $5.43 million and
increasing the tax rate to 45 percent from 40 percent; and
• Reduce the value of itemized tax deductions and certain
health and retirement contributions to 28 percent from
today’s maximum of 39.6 percent.
For More Apartment Advocate, please visit www.naahq.org
www.aamdhq.org
AFTER
TRIP HAZARDS EXIST:
In sidewalks, driveways, curbs, pool decking,
around tree roots, drainage areas…
“Increase Tenant Satisfaction & SAVE up to 80%
of project costs by SIDEWALK SHAVING, NOT REPLACING.”
CONCRETE REPAIR EXPERTS
General Concrete • Crack Repair / Caulking • Protective Coatings
303.287.1959 • AtlasConcreteSolutions.com
MARCH 2015 • TRENDS | 31