DeLeon Insight- September 2025 Cover Page

The DeLeon Insight – September 2025



Seminar 8/23: Steps to Maximize Your Real Estate Sales Price

Eight Listing Traps to Avoid

By Michael Repka, ESQ. Many sellers enter into a listing agreement feeling very optimistic and with a high level of trust in their listing agent. However, there may be devils lurking in the details of the listing agreement that the sellers are being…

Tax Topics—Deductions for Pass-Through Entities

By Michael Repka, Esq. (LL.M.—Taxation, NYU School of Law ‘01) On December 22, President Trump signed the Tax Cuts and Jobs Act (the “Act”) into law. This sweeping legislation dramatically lowered corporate tax rates, encouraged multi-national…

A Shot Across California’s Bow

By Michael Repka, ESQ | CEO & General Counsel (LL.M.—Taxation, NYU School of Law) Since the earliest hints at the substance of President Trump’s new tax proposal, there has been one element that has remained consistent—the elimination…

Real Property Taxation Seminar (3/8/2018)

How the New Tax Legislation Could Impact California Real Estate

Tax Seminar: Impact of Trump’s Tax Reform on Local Real Estate

Palo Alto’s New Ordinance

  Affordability issues persist in Silicon Valley as supply and demand for housing continue to put upward pressure on prices. Demand for housing here likely won’t change soon. Our communities boast top-performing schools, diverse populations,…

Hidden Dangers

By Michael Repka, ESQ. | CEO & General Counsel Whenever homeowners mention the possibility of selling their home without using a professional real estate agent, various agents are quick to counter with the argument that a lot of legal pitfalls…

Reverse 1031 Exchange

  People love selling real estate at a profit, but they generally hate paying the associated taxes. Fortunately, IRS Code §1031 allows investors to sell appreciated property and replace it with another property without current recognition…