Please read if you have taken the S Corporation election. If you are a C Corporation, there may be an opportunity for you to take the S Corporation election now. If you are thinking of selling, talk to your tax advisor about the benefit to you, if any.

The Manufactured Housing Institute (MHI) held it's annual National Communities Council Forum on Tuesday, April 26, 2011 in conjunction with the annual Congress and Expo. It was well worth the modest price and was a jam packed day of speakers and presentations. From the conference it appears that more manufactured home community and park owners are renting community owned homes. Here are some samples of rental home forms: a home safety checklist, home inspection form, and manufactured home lease form from the forum that owners can use to build their own forms.

You can e-mail Bruce at bruce.nell@pgpinc.com, or visit the PGP Valuation, Inc., website with the link.

Past Quarterly Economic Outlook webcasts by Dr. Peter Linneman can be downloaded as audio presentations. A good media to play the presentations is Apple Quick Time - the software download is available FREE online. Go to: www.apple.com/quicktime/download/