Perspectives

Construction delays are rarely caused by one event. More often, it’s a combination of weather, labor availability, permitting slowdowns, or supply issues that push timelines out. When that happens, the budget often moves with it. Contractors and developers who prepare for these disruptions early tend to be in a stronger position to manage rising costs [&helli

Cost segregation continues to be a valuable planning tool for real estate investors, and 2026 brings a mix of opportunity and caution. As projects grow more complex and interest rates remain unpredictable, many owners are paying closer attention to how depreciation timing affects cash flow. A well-executed cost segregation study can identify shorter lived asset

The National Credit Union Administration has released its 2026 Supervisory Priorities Letter, giving federally insured credit unions an early look at where examiner attention is likely to focus in the year ahead. For boards, executives, and risk leaders, this annual guidance is less about compliance checklists and more about understanding how supervisory expect

Joint real estate deals are becoming more common as investors look for ways to share risk, pool resources, and move projects forward in a tighter financing environment. These arrangements can open doors, yet they also introduce tax questions that should be addressed early. A clear framework helps partners avoid missteps and gives each party a […]

As contractors and real estate developers plan for 2026 and beyond, recent changes under the OBBBA deserve close attention. The updates significantly expand which residential construction projects can defer income recognition for tax purposes. For businesses operating on long build cycles, the result can be a substantial timing difference that improves cash f

Claims and disputes are an unfortunate reality in the construction industry. Tight deadlines, complex contracts, fluctuating material costs, and multiple stakeholders often create the perfect environment for misunderstandings or disagreements. And when even minor issues escalate, the financial consequences can be significant, from project delays and legal fees

Technology continues to transform the construction and real estate industries, and 2026 is shaping up to be a pivotal year. As developers, owners, and investors navigate rising costs, shifting tenant expectations, and operational complexity, technology is no longer optional, it is a strategic advantage. Across every stage of the real estate lifecycle, innovativ