A triple net lease or a "hell-or-high-water lease") is the most extreme variation of a triple net lease (Net-Net-Net or NNN) is a lease agreement on a property where the tenant or lessee agrees to pay all real estate taxes, building insurance, and maintenance (the three 'Nets') on the property from the investor/lessor to the lessee. But they may also have certain tax disadvantages for the lessor. Among other effects, if the lease produces losses, these could be disallowed for their tax benefit due to the transfer of financial responsibilities on the property from the investor/lessor to the lessee. But they may also have certain tax disadvantages for the lessor. Among other effects, if the lease produces losses, these could be disallowed for their tax benefit due to the passive loss limitations of the Internal Revenue Code Section 469 or the at-risk rules of IRC §465, and significant.

georgia commercial real estate

georgia commercial real estate

Miami Herald - Some on Wall Street are betting that commercial real estate will turn out to be the "next subprime" mortgage mess. Not necessarily. Sure, tightening credit and a slowing economy are leading retailers to close stores. Yes, architects are seeing a ... Read more...

ALL BUSINESS: A tale of two real estates

Forbes - Rocky Lipham, Chief Executive Officer of First National Bank of Georgia, a ... Whitaker has been with FNBGA since 1995 and currently serves as a Senior Commercial ... His knowledge of real estate lending will be vital to our success in weathering the ... Read more...

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