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The revised tax rules impact commercial real estate in a variety of ways, although there are few substantive changes to 1031 tax-deferred exchanges, and the business interest deductibility or depreciation rules are widely considered positive by investors. Changes to carried interest, pass-through income, corporate tax rates and individual tax rates could cause investors to re-evaluate business structures and holdings. Changes to tax rules and deductions could impact demand for apartments, student housing and healthcare real estate specifically, according to Marcus & Millichap’s latest report.—Lisa Brown

Lisa Brown

Lisa Brown is an editor for the south and west regions of GlobeSt.com. She has 25-plus years of real estate experience, with a regional PR role at Grubb & Ellis and a national communications position at MMI. Brown also spent 10 years as executive director at NAIOP San Francisco Bay Area chapter, where she led the organization to achieving its first national award honors and recognition on Capitol Hill. She has written extensively on commercial real estate topics and edited numerous pieces on the subject.

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