SIOR represents today’s most knowledgeable, experienced, and successful commercial real estate brokerage specialists. If you buy a “Leasehold” property, you are buying the right to rent that property, at an agreed rate, for an agreed term. The Kerckhoff family, owners of Rudroff Heating and A/C Inc. in Belton, Missouri, demonstrate what our members go through to prepare… Mark Sonderen, President of Sonderen Packaging in Spokane, Washington, inherited his business, which now employs 148 worker… A maximum estate tax rate is 40 percent, effective January 1, 2013.

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