DeLeon Insight- September 2025 Cover Page

The DeLeon Insight – September 2025



Will the New SALT Tax Deduction Cap Benefit Home Buyers?

By Alexander Lewicki, Esq. When the Big Beautiful Bill was signed into law in July of last year, one of the more impactful tax breaks included was the increase of the state and local tax deduction (SALT) cap from $10k to $40k. In theory, the SALT deduction…

Tax Tips: 1031 Exchanges, Installment Sales and Deferred Sales Trusts

By Ken DeLeon and Michael Repka As the sagacious Benjamin Franklin noted, “nothing can be said to be certain except death and taxes.” While very true, death can sometimes help lessen taxes, as your heirs receive a stepped-up basis on inherited…

Judge Makes Ruling on Zillow/Compass Injunction

By Francis Lopez In late 2024, Compass gained publicity with their three-phase marketing plan for sellers. Under the plan, sellers are first encouraged to place their listings on Compass’ exclusive platform, before entering a “coming soon” phase,…

How New MLS Rules Are Impacting Pricing and Appraisals in Silicon Valley

By Lisa Lombardi, Certified Appraiser Recent changes to Multiple Listing Service (MLS) rules, driven by industry-wide commission reforms, have not-so-quietly changed how transaction details are reported. Most notably, broker compensation and seller…

Legal Updates: New Photoshopping Rules, Stacked Development Near Transit, and Limits on Institutional Investors

By Colette R. Thomason, Esq. We have recently seen several noteworthy updates in the legal real estate arena.  The first new law discussed below has been implemented, the second will be in the summer, and the third is still evolving. 1) Effective…

Referral Fee Transparency Gets a Kickback

By Alexander Lewicki, Esq., Director of Listings “Referral fees,” “incentives” or “kickbacks” (i.e., payment to another individual for the referral of a client) have long been present in the real estate industry. These fees, which often…

What’s Really Happening with Real Estate Commissions?

The Latest Successes from the Integra Law Group, LLP

By Colette R. Thomason At DeLeon Realty, one of the ways we earn our commission is by providing sellers with free legal services through the Integra Law Group when they run into issues with a buyer while in escrow. These issues jeopardize closing and…

Why We Need an Indexed Capital Gains Tax Exemption

By Ken DeLeon, Berkeley Law Graduate, Stanford Graduate School of Business Graduate The following article that I wrote was sent to journalists and inspired articles in Fortune Magazine and The Epoch Times. These articles, which quoted me extensively,…

Court Ruling Fails to Halt Commission Collusion and Price Fixing in Real Estate