Holding Investment Real Estate – LLC, Trust, Or Both?

The Issue: How to Hold Property in California?

Countless individuals invest in real estate every day. Some dream of becoming the next real estate mogul, while others simply wish to supplement their salary with additional income. Whatever your motivations, owning investment properties can produce big rewards, but also big problems. This is why it is important to hold title to your property in the most beneficial way. The internet is saturated with various posts and articles touting the most effective techniques to manage your property. It can often be a daunting task weeding through the mass of information in an attempt to discern what advice is reliable and what advice can get you into trouble. Our goal here is to provide a succinct and clear summary of the safest and most important strategies for holding investment property in California. We hope the result will be a valuable starting point in considering the best ways to both protect you as the owner/landlord from liability and also guarantee the best treatment of your assets.

The Risks of Owning Real Estate

As stated above, while property can be a valuable investment, there are also significant risks. One of the biggest risks is lawsuits. From common slip and falls, to environmental contamination, landlords and owners are easily exposed to legal judgments. Landlords have also been successfully sued by victims of crimes — such as robberies, rape, and even murder — that occur on their property on the theory that the landlord provided inadequate security.

Options for Holding Real Estate

Faced with the risk of lawsuits, it is crucial that you do not own investment real property in your own name. (The only real property you should hold in your own name is your primary residence.) Thankfully, there are several ways in which an individual can hold property other than in his/her own name. These include as a corporation, limited partnership, limited liability company (“LLC”), trust, and many others. While there are many options, when it comes to real estate investment, LLCs are the preferred entity by most investors, attorneys and accountants.

For many reasons, few investors hold investment real estate in C corporations. A corporation protects the shareholders from personal liability, but the double taxation of dividends and the inability to have “paper losses” from depreciation flow through to owners make a C corporation inappropriate for real estate investments.

In the past, partnerships and limited partnerships were the entities of choice for real estate investors. Limited partners were protected from personal liability while also being able to take passed through tax losses (subject to IRS rules–you’ll need an accountant or attorney to sort out the issues of at-risk limitations and so on) from the property. However, the biggest downfall with limited partnerships was that someone had to be the general partner and expose himself to unlimited personal liability.

Many small real estate investors also hold property in a trust. While a living trust is important for protecting the owner’s privacy and provides valuable estate planning treatment, the trust provides nothing in the area of protection from liability. However, although a trust provides no liability protection, it should not be overlooked, as it can easily be paired with an LLC.

1. Benefits of a LLC

LLCs appear to be the best of all worlds for holding investment real estate. Unlike limited partnerships, LLCs do not require a general partner who is exposed to liability. Instead, all LLC owners — called members — have complete limited liability protection. LLCs are also superior to C corporations because LLCs avoid the double taxation of corporations, yet retain complete limited liability for all members. Furthermore, LLC’s are rather cheap and easy to form.

A. One LLC or Multiple LLCs?

For owners of multiple properties, the question arises whether to hold all properties under one LLC, or to create a new LLC for each additional property. For several reasons, it is generally advisable to have one LLC for each property.

First, having a separate LLC own each separate property prevents “spillover” liability from one property to another. Suppose you have two properties worth $500,000 and they’re held in the same LLC. If a tenant is injured at property 1, and wins a $750,000 judgment, he will be able to put a lien on both properties for the entire $750,000 even though property 2 had nothing to do with the plaintiff’s injury.

On the other hand, if each property had its own LLC, then the creditor could only put a lien on the property where the plaintiff was injured (assuming that they cannot pierce the corporate veil).

Additionally, many banks and lenders require separate LLCs for each property. They want the property they’re lending against to be “bankruptcy remote”. This means that the lender doesn’t want a problem at a separate property to jeopardize their security interest in the property that they’re lending on.

2. Benefits of a Trust

As stated above, an LLC may be used concurrently with a trust to provide the best protection and estate treatment for your property. There are many types of trusts, but the revocable living trust is probably the most common and useful for holding title to real estate. The major benefit from holding property in a trust is that the property avoids probate after your death. As many are aware, probate is a court-supervised process for transferring assets to the beneficiaries listed in one’s will. The advantages of avoiding probate are numerous. Distribution of property held in a living trust can be much faster than probate, assets in a living trust can be more easily accessible to the beneficiaries of the trust, and the cost of distributing assets held in a living trust is often less than going through probate. [Note: One should also be aware of other ways to avoid probate. For instance, property held in joint tenancy with a right of survivorship automatically avoids probate whether or not the property is in the living trust. Consult an estate planning attorney for more advice regarding probate matters.]

3. Use Both an LLC and a Trust

Because an LLC and a trust both provide significant benefits to the owner of real property, a smart investor should consider using both a LLC and a trust to adequately protect himself and his property. Utilizing both a trust and a LLC creates the best combination of liability protection and favorable estate planning. To accomplish this, the owner should hold the investment property in a single member LLC, with the living trust as the sole member of the LLC. Here, the trust is the owner of the company and holds all of the interests of the LLC. This form of ownership gives you an added layer of protection from the LLC as well as the additional estate planning benefits of a trust.

A. Costs

For the most part, the costs of forming and maintaining an LLC and trust are rather minimal. For an average LLC, the costs are simply nominal filing fees and an $800 per/yr fee to the state of CA. While simple incorporations may be done on your own, it is strongly advised that you seek the advice of a knowledgeable attorney so that no mistakes are made. The same may be said for forming a trust. A little money now is worth the price of avoiding big problems in the future.

B. The CA LLC Fee

While the costs of forming a LLC are generally small, there are additional fees that may be imposed on LLCs in California depending on gross profits. The California Revenue and Taxation Code Section 17942(a) includes an additional fee on LLCs if total gross income (i.e. rent) exceeds $250,000. “Total gross income” refers to gross revenues (not profits). Under this Tax Code Section, the amount of the fee is determined as follows:

1. $0 for LLCs with total gross income of less than $250,000;
2. $900 for LLCs with total gross income of at least $250,000 but less than $500,000;
3. $2,500 for LLCs with total gross income of at least $500,000 but less than $1,000,000;
4. $6,000 for LLCs with total gross income of at least $1,000,000 but less than $5,000,000; and
5. $11,790 for LLCs with total gross income of $5,000,000 or more.

Although the fee is relatively small, one must consider that the fee is assessed against gross revenues, not profits. This means that the fee is due whether or not your property is profitable. For a property with high revenues but narrow profit margins, the fee would reflect a higher portion of the property’s profitability than it would on a property that is highly profitable. For example, a company that owns an office building with revenues from rent totaling $1 million, but a mortgage of $995,000, would actually operate at a loss after the $6,000 fee was imposed. Furthermore, the fee would be particularly irksome for those companies that foresee incurring losses in their early stages of development.

4. Limited Partnership: a Possible Strategy if Gross Receipts Exceed $250,000

For the vast majority of investors, the CA LLC fee should not dissuade you from forming an LLC. If, however, the impact is severely detrimental, there are several potential solutions that may be explored. A competent attorney or accountant may be able to work with you to avoid this fee. One method may be to form a Limited Partnership. The partnership should be set up with an LLC as the General Partner (assuming liability) and the owner(s) of the property as the limited partner(s). By forming a limited partnership with an LLC acting as the general partner, the landlord can likely avoid the higher fee imposed on an LLC while still protecting his/her personal liability. While this may be a possible solution, it is strongly recommended that you consult with an attorney or accountant regarding the best course of action.

While there are risks associated with real estate, with intelligent decision-making and thoughtful preparation, real property can be a valuable investment. The first step though, is to make sure that you have adequately protected yourself and your property. We hope that this article helps property owners begin to discover the various ways in which one may hold investment property, as well as the protections and benefits provided by such ownership.

Educational Institute – A Rendezvous With Quality

Solid education is the foundation brick of one’s enviable career growth. Whether you are after mental satisfaction or material riches, a strong base of education is imperative to fulfill your wishes. Those who are not highly qualified also achieve success but truly speaking, they are few in number. They often fell foul with the unavoidable problems and lack in the requisite power to come up with immediate and effective solutions. An impressive resume is a mirror to your excellence and experience. So, if you are passionate about furthering your professional career, you must be honest and earnest in your effort to look for a prestigious educational institute.

Generation iPod is eager to enter into the job market immediately after their graduation. Not only the mediocre students but also many brilliant ones are jumping onto the bandwagon. It is not a healthy picture at all. Without an advanced degree under the belt, greater is the chance that they will stumble on the invincible inconveniences in near or remote future due to the lack of expertise. Pursuing courses in an educational institute of higher learning is a boon for you whatever baneful effects the economy is infected and infested with. Come hell or high water, you will always emerge victorious by subverting troubles and submerging barriers.

There is no denying the fact that those who are armed up with advanced degrees are much sought after in the job market. If you have an embellished profile, you will be in great demand in the job market. Being endowed with more potential, you will be entrusted with the important tasks to handle with greater care. So, make sure to choose the right educational institute that tones up your skill and trains your mind power. The leading institutes offer quality teaching in a laudable leaning ambiance. They enrich your knowledge, enhance your expertise and expand your career horizon. It requires your prudence and patience to select the best institute of education from the numerous ones.

Many institutes of higher learning are dotting the global canvas of education but a few of them are of name and fame. A reputed institute of education is not a money-making organization and is built up with a firm objective to produce the human wealth of higher quality. It is right that you will not get education at free of cost in these top-tier colleges but they offer very moderate rate to fit the wallet of everyone. A much sought-after educational institute is more finical about the quality of teaching unlike the run-of-the-mill.

Make it sure that your choicest college offers the course that you want to pursue. Also know about the cost. If it is not within your affordable limit, do not fret! Frustration breeds nothing but deeper melancholy. With education loans available, it will not be a problem for you to get into a premier educational institute. The figure that you will earn after passing the course will be enough to clear the principal along with interest. But never opt for a little-heard educational institute just because it offers cheap course fees. You may make or mar your future; the choice is up to you!

Your Home Based Business Working Space – How to Set Boundaries Between Work and Personal Life

There can be many points that you’d probably need to think about, once setting up a fresh online home based business, and finding space for this is a main issue with it (keep in mind that you are working from home). In case you don’t possess a large budget and can’t afford to put away a special spot for your web home business, you will need to cautiously consider the way you could possibly manage a web-based home business, as well as look after your very own responsibilities.

Placing to one side whatever you may think it’s a thing that could be completed, creating the required room is not unattainable. Actually, managing an online home based business can be a whole lot simpler compared to driving to work each day, it might be such an optimistic reality in case you do it right.

Among the first things you should get is to find some room for your workplace. It will be wonderful if you meet the expense of having a workplace in your own home which could be put to use just for business, if you can’t, no problem, you can still find a number of ways that you’d be qualified to manage in order to run an online home based business. Among the first things you want to do is taking into consideration what exactly are your business requirements. Is your business one for which you simply have to do just work at a computer so you will just need some storage space for data files?

If this describes the specific situation, it’s very simple to reserve some place in one of the rooms to put your PC in. Remember though, it’s going to be great if you’re able to possess a specific PC which is dedicated just for the business. This is very significant, particularly when you have close family that might be using the same PC. It will likely be great to have an individual destination for storing your entire work data files, as well as your work things like stationary and supplies.

In the event you need more than one room for your PC, consider and think outside the box, as you will need to get imaginative. There are a few things that that can be done if these sound like your circumstances. One thing to keep in mind is that you will need to determine what exactly you need to use. Assume you have lots of products which you need to inventory; you will need to obtain space for storage to be able to properly keep your merchandise.

In the event you need to use a massive desk, it will be good to set up one in an inconspicuous place – don’t simply make use of your living room or dining room table mainly because it’s easily to establish there. You just need to be a little more innovative and be sure you place limits between your workshop and your family’s personal living space.


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