Is a Partial Exchange Right for You? A prevailing misconception is that a taxpayer considering a 1031 exchange should always seek to obtain full tax deferral. However, in reality, approximately one-third of taxpayers opt for [...]

As of January 1, 2024, the federal Corporate Transparency Act (CTA) has been implemented to enhance transparency and hinder illicit activities facilitated by obscure ownership structures. The CTA mandates the reporting of Beneficial Ownership Information [...]

Message from the President As the holiday season approaches, we wanted to take a moment to express our heartfelt gratitude for your continued patronage of API. It has been a pleasure serving you, and we [...]

As we approach Thanksgiving Day, we want to extend our warmest wishes to you and your loved ones. May your homes be filled with laughter, your hearts with joy, and your tables with the bountiful [...]