201404.10
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Accepting Partial Rent Payments

May a landlord accept a partial rent payment after filing an unlawful detainer action? The answer is a cautious yes, if the landlord provides “actual notice” to the tenant that the acceptance of the partial payment of rent does not constitute a waiver of the landlord’s right to recover possession of the property or to…

201403.18
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Tax Benefits of Tenant Improvements

Businesses that incur costs upgrading office, retail or commercial space during the next year may be eligible for a nice tax break contained in a relatively obscure provision of the Job Creation and Worker Assistance Act of 2002. A special first-year bonus depreciation allowance is provided for qualified property, importantly including tenant improvements, made after…