by Howard C. Stross | Feb 16, 2026 | Asset Protection, Business Law, Commercial Real Estate, Real Estate, Real Estate Taxes, Small Business
A recent federal appeals court decision may offer meaningful tax benefits to real estate investors who hold interests in limited partnerships. In Sirius Solutions, LLLP v. Commissioner (5th Cir. 2026), the Fifth Circuit ruled that the self‑employment tax exception for... 
by Howard C. Stross | Jan 16, 2026 | Asset Protection, Business Law, Commercial Real Estate, Real Estate, Real Estate Closings, Small Business
Every now and then, a Florida case comes along that quietly clears up a point people argue about way more than they should. This one involves a right of first refusal – something we see all the time in real estate deals – and whether it needs its own... 
by Howard C. Stross | Apr 7, 2025 | Business Law, Commercial Real Estate, Real Estate
For commercial real estate, one critical aspect that often comes into play following natural disasters, such as hurricanes or floods, is the Substantial Damage rule. This rule, coupled with density regulations, often negatively impacts how commercial buildings are... 
by Howard C. Stross | Mar 19, 2025 | Business Law, Commercial Real Estate, LLC
What is a Self-Directed IRA LLC? A Self-Directed IRA LLC, sometimes referred to as a “Checkbook Control IRA” or “IRA LLC”, allows investors to directly manage their IRA investments through an LLC. What are the steps to establish an IRA LLC? Set Up a... 
by Howard C. Stross | Jul 18, 2024 | Commercial Real Estate, Real Estate
If another party asks you to grant an easement, know that granting an easement is literally transferring ownership or control of a portion of your land. An easement is the right of a person or legal entity to use the property of another person or legal entity for a... 
by Howard C. Stross | Mar 22, 2023 | Business Law, Commercial Real Estate, LLC, Small Business
Before you become a “minority” owner of a business, here’s what to consider… A business is “closely-held” when ownership is severely limited and those limitations extend to an owner’s ability to withdraw their investment and “retire”. A...
