IRS Qualified Appraisals by a Qualified Appraiser

Recent Articles

Promissory Note Tax Implications – Valuation Discounts The Fair Market Value of Promissory Notes Can be a Stealth Tax Deduction

What is the Reason for the Tax Deduction—the Discount? When the IRS requires the valuation of a promissory notes for estate tax purposes, gift tax purposes, bankruptcy valuations, etc. it is the note’s FAIR MARKET VALUE, not its cost or book value that controls. There are numerous […]

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4 Tips for Profitable Mortgage Investing

More Safety A promissory mortgage note investment is secured (backed-up) with a mortgage lien on real estate. This gives you double protection—the borrower’s promise to repay plus the mortgage lien on the property. When structured properly the risk of loss is moderate. “It’s better to have a […]

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How to Build an Income for Life

Using Loans and Promissory Notes — Arbitrage Borrowing money 6.0% and investing it at 10.0% is an example of arbitrage. You earn the “spread”—the 4.0% difference between the cost of your funds and the earning on your fund. All banks use arbitrage every day by borrowing money […]

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What It Takes to Qualify for a Commercial Construction Loan

A commercial construction loan is a special type of loan; its requirements and qualifications are different from what’s needed to qualify for a residential loan, or a residential construction loan. Let’s examine the reasons why construction lending is different and why the loan qualification requirements are different. […]

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Freeze Asset Values and Shift Appreciation with Promissory Notes

Today’s low interest rates represent a perfect opportunity to freeze asset values and minimize taxable gains on appreciating assets. An asset expected to appreciate significantly before the death of its owner can present a potential future estate tax problem. We’re talking “estate freeze” here; this is a […]

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Getting IRA Account Appraised—Like Getting a Root Canal

Self-Directed IRA Account Valuation Rules The Fair Market Value is the standard used by the Internal Revenue Service to assign values to assets. It is the price that the asset would change hands between a willing buyer and a willing seller, when neither party is under any […]

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Surprising Information—Promissory Notes Solve Problems

Promissory notes provide twelve tax saving and money making options. 1.  Promissory notes pay interest rates above bond, stock dividend, and Certificate of Deposit. 2.  Promissory note interest earned in an IRA account is tax free or tax-deferred. 3.  Promissory notes can be exchanged for real estate. […]

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Fast Funding for a Failed Project

Don’t try to force a round peg into a square hole. Each lender has its own loan “sweet spot”. Present the loan request to the right lender. All lenders get their funds from somewhere. The source of funds determines the targeted loans. Banks get their funds from […]

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Avoiding Promissory Note Traps—Knowing What You Don’t Know

When dealing with promissory notes, expert advice and investing guidance are the keys to avoiding traps. Expert guidance is the friend of the smart investor, the enemy of the uninformed. Risk Management History shows that investing in mortgage loans and promissory note loans without proper risk management […]

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Intuition Is Not a Substitute for Knowledge

Structuring Tips for Seller Financed Promissory Note While being engaged for 35 years in the business of buying, selling, brokering, and appraising promissory notes, I’ve learned many lessons from my own mistakes and the mistakes of others. My purpose here is to help you avoid “learning the […]

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