At nearly 100 years old, like-kind exchanges have become a subject of much debate recently as tax reform has taken center-stage under the Trump administration. Tax reform is on the agenda for Congress in 2017 and it must consider whether to repeal, preserve, or expand the provisions of the section of the United States Tax Code known as “1031”.
Light-emitting diodes (LEDs) are today’s fastest growing lighting technology. In fact, at the end of last year, industry analysts at Goldman Sachs recognized the adoption of LEDs as being among “…the fastest technology shifts in human history.” The company then went on to state that market share for LEDs will reach 69% by 2020, and nearly 95% by 2025. That’s amazing growth considering that in 2010, LEDs had a near zero market share. If you’ve been considering LED lighting for your property, here’s some information to help your decision making.