Breckenridge Ski Resort

Breckenridge Ski Resort is located in Breckenridge, Colorado, where there is no shortage of amazing snow. The ski season runs from early November to late April.

Twenty-eight lifts service 2208 acres and 147 trails. The mountain is 12,998 feet tall, which makes for long trails and more time on the slopes. The longest trail is 3.5 miles long and is a combination of intermediate and beginning levels. 15% of the trails are for beginners, 33% are intermediate level, 32% are advanced and 20% are expert level. Many of the advanced and expert level runs feature bumps, glades and are often almost deserted.

For 20 years people have snowboarded at Breckenridge. The resort offers four terrain parks, four halfpipes, and a Superpipe with 18.5 foot high walls. The Freeway Terrain Park was ranked one of the best by Snowboarder, Transworld Snowboarding, and Freeze magazines. For their 20th anniversary as a snowboarding pioneer, Breckenridge will update and revitalize their already amazing terrain parks. The resort also offers terrain park classes so you can take your skills to the next level.

If you are an intermediate or advanced skier, Breckenridge is a good place to take lessons. As well as offering highly skilled instruction, the ski school has free video analysis to help you discover subtle imperfections in your technique, so you can improve as quickly as possible.

Besides skiing and snowboarding, the resort also offers ski blading, dog sleding, snowshoe tours, snowmobile tours, Nordic skiing, ice-skating and hockey. Another feature you shouldn't miss is the free, guided mountain tours.After playing in the snow all day, check out the recreation center. It has free weights, cardio equipment, aerobic classes, basketball courts, two climbing walls, and separate pools for adults and children. Relax in one of the two hot tubs, the sauna or the steam room.

Close to the mountain is the 136-year-old town of Breckenridge. With over 100 restaurants, 6 spas, 39 bars and clubs, 258 boutiques and 501 hotels and inns, there is something for everyone. On the mountain, there are also a variety of restaurants, pubs, and grab and go options so you can always get fueled up quickly, even if you don't want to go into town.

Perhaps the most unique and refreshing thing about this resort is their environmental policies. The people at Breckenridge Resort consider themselves to be stewards of the land and the resort makes a concerted effort to promote renewable energy, resource conservation, recycling, wildlife habitat preservation, and environmental education. Part of the energy that runs the lifts is generated by wind turbines. They offer free bus service to reduce pollution and they close certain sections of the resort during elk calving season. The ultimate goal is to move the resort towards complete sustainability. To learn more about this project go to http://www,naturalstep.org/.

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The Best Detroit Piston Team Ever

Which is the best Detroit Piston team of all time? I have pondered this question deeply and have engaged in many a bar stool debate. As a lifelong sports fan and hoops junkie, I find asking which the best team is in the history of a storied franchise like the Detroit Pistons is big part of what makes sports fun. For the purposes of this particular debate, there are really only two options by anyones standards: the championship Detroit Piston teams of the mid to late 80s and the more recent teams of 2004 and 2005 who went to two finals series and won a championship.

The arguments for the Detroit Piston teams of the late 80s are certainly easy to make. Those Bad Boys teams were trend setters. The 80s were a time of high scoring offenses and soft defenses. Scores routinely made it into triple digits as teams like the Lakers, Celtics, Rockets, and Sixers ruled the league. Then the Detroit Pistons came along with their tough, hard nosed, no easy baskets style of defense. They gave way to teams like the Bulls and Knicks who adopted similar defensive philosophies. Setting such a trend in a league like the NBA is certainly cause for consideration of greatness.

The Bad Boys Piston teams also had names and recognizable talent that the later championship teams would lack. Names like Isaiah Thomas, Joe Dumars, and Bill Laimbeer are still known throughout the league. They are the greats of Detroit Piston basketball and to some degree of the NBA. Not only were these names recognizable and historic in league and team history, but also they were names of winners. Obviously the more recent teams are winners, but they have yet to combine the historical names, the winning, and the stamp on history that comes along with setting a trend.

There is, however, an argument to be made for the Detroit Piston teams of the early 2000s. Those teams have represented that city of Detroit with their blue collar methods. The collection of cast-offs from around the NBA shows that a true team can be the personification of the idea that the whole can be more than the sum of its parts. You could also make the argument that when it is all said and done, the names Billups, Wallace, Wallace, and Prince will be just as well known as those of the Bad Boys. With one championship ring, another appearance in the finals, and a quick start to the 2005-2006 season, the modern Detroit Piston team may even end up with more championships to their credit. And in the end, isnt it all about rings when it comes to the legacy of any great team?

When it comes to great basketball franchises, the Detroit Pistons may not be the first name to roll of the tongue, but they certainly will come in at some point. With at least two great runs in the history of the franchise, the argument over who is the best Detroit Piston team is one that may end in a draw. However, it is those great debates that will help both Detroit Piston teams to maintain their place in the mindset of Piston fans as well as basketball fans for years to come.

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Preserve Equity, Build for the Future Using a 1031 Tax Exchange

Thinking of trading up on an investment resort property? If so, look into 1031 Tax Exchanges (based on IRS Code Section 1031), which allow taxpayers to defer taxes on capital gains resulting from the sale of investment real estate, often a sizable sum since combined Federal and State taxes can run as high as 38 percent.

With an exchange, owners are able to preserve equity, while still selling the property. The underlying concept is that an exchange of like-kind property for like-kind property does not generate funds, which can be taxed since the profits go directly into the new or replacement property. To accomplish this, sellers hire a Qualified 1031 Intermediary (QI) to document the sale as an exchange and to receive the funds from the sale. The QI then delivers the funds directly to the closing agent for the replacement property who deeds the property to the taxpayer.

Central to a 1031 Exchange is the interpretation of like-kind property. While the common assumption is that like-kind implies land for land or a condominium for a condominium swap, the interpretation of like kind is actually less literal. Rather, it defines like kind as meaning that both the replacement and the original property must be used as an investment. So land, condominiums, single-family homes and motels can all be exchanged for one another as long as they are used in the exchanger's business or held as an investment. The amount of debt held on the replacement property must be the same as the amount of debt on the original.

1031 Exchanges are complex mechanisms and like all IRS requirements very specific. For example, exchangers have 45 days from closing to identify properties they intend to purchase and 180 days to complete the purchase. Purchase and Sale agreements must include verbiage indicating the intent to affect a 1031 Exchange.

The 45-day time frame used to be onerous for sellers. Now, they can opt for a Reverse Exchange, in which an additional third party called "the exchange accommodation title holder" (EAT) acquires title to the replacement property until the original property sells. Reverse Exchanges shift the 45- and 180-day time frame to the selling side of the transaction. With an Improvement Exchange, which also uses an EAT to hold the replacement property, sellers can build investment properties from the ground up or improve existing properties. The improvements have to be built and paid for during the 180-day period.

If you are interested in a 1031 Exchange, the first step is to consult your tax advisors as well as an attorney or CPA who is knowledgeable with 1031 Exchanges. Make sure that your real estate professional knows you plan to conduct an exchange and be sure that he or she is familiar not only with the process but also with the specific documentation and time frame mandated by the IRS.

This article is intended to inform readers, but does not constitute any financial or legal advice.

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