DeLeon Insight- September 2025 Cover Page

The DeLeon Insight – September 2025



Deductibility of State Taxes and Interest Under the New Tax Law

By Michael Repka, Esq. (LL.M. (Taxation) NYU School of Law '01) On December 22, 2017, President Trump signed into legislation public law 115-97, more commonly known as the Tax Cuts and Jobs Act of 2017 ("TCJA"). The majority of commentators feel,…

The Hidden Dangers of “Off-MLS” or “Pocket” Listings

By Michael Repka, C.E.O. & General Counsel, DeLeon Realty Last year, 2018, was the first year that the Deleon Team was number one in Menlo Park. We also outsold all other agents and teams in Portola Valley for the first time. Although we are consistently…

What is an EB-5 Visa and How Does it Affect Silicon Valley Real Estate?

by Audrey Sun Nowadays, it is hard to open a newspaper or turn on the television without receiving a crash course on geo-politics and immigration policy. Whether it be President Trump’s wall or the associated government shut down, immigration…

Real Estate Seminar 4/2: Planning for New Tax Laws

Seminar for Homeowners (2/16): How to Reach Buyers in a Slow Market

Seminar 2/10: 2018 Real Estate Tax Changes & Maximizing Sales Price in a Slowing Market

Seminar 2/9: Feng-Shui Concepts That Impact Home Values

Time to Revisit Your Trust

by Michael Repka, Esq. Historically, there have always been three important reasons why affluent California residents should establish a family trust. First, probate costs in California are extremely high and, if properly executed, a trust can…

What is an H-1B Visa and How Does it Affect Silicon Valley Real Estate?

by Audrey Sun Silicon Valley has always been known as the tech hub of the world, where many innovative and entrepreneurial tech CEOs begin their journey in some garage lacking heat but full of passion. More so than anywhere else, Silicon Valley…

2018: Year in Review

By Michael Repka, Esq. By virtually any measure, 2018 has been a turbulent year for Silicon Valley real estate despite the general local economy doing very well. Overall, businesses have been thriving but there have been some hiccups along the…