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Bonus Depreciation in 2026: What Business Owners Need to Know
For years, bonus depreciation has been one of the most valuable tax-saving tools available to businesses. It allows companies to immediately deduct a large portion, or even the entire cost, of qualifying assets rather than depreciating those assets over several years.
Jeffrey Ram
3 min read


How Commercial Real Estate Owners Extract Value Through Air Rights and Zoning Lot Mergers
In New York City commercial real estate, some of the most valuable assets are invisible.
Air rights and zoning lot mergers allow property owners to unlock development potential that may not be immediately apparent from the physical building itself. These mechanisms create value by transforming unused zoning capacity into economic opportunity — often without acquiring entirely new sites.
Jeffrey Ram
2 min read


What is City of Yes?
“City of Yes” is the name of a set of zoning code reforms in NYC proposed under Mayor Eric Adams. The idea is to update old zoning rules to better support three big goals across all boroughs:
Jeffrey Ram
3 min read


Two Types of Brokers. Only One Gets in the Room.
Two Types of Brokers. Only One Gets in the Room
Jeffrey Ram
1 min read


Why A Chelsea Deal Sometimes Doesn't Pencil
Why a Chelsea Deal Sometimes Doesn't Pencil
Jeffrey Ram
4 min read
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