Real Estate

Summary of Income Tax Deferral Strategies for Real Estate Investors

There are a number of significant income tax benefits that are often overlooked by real estate investors that could allow them to defer or exclude some or all of their income tax liability on the sale or disposition of their real estate assets.

It is important that real estate investors have at least a working knowledge of the basics in order to identify when a strategy may be applicable. The following is a concise summary of the available strategies that an Investor should discuss with her tax advisor.

Section 1031–Tax-deferred in-kind exchange of property held for rental, investment, or used in a business

Section 1031 of the Internal Revenue Code (“1031 exchange”) provides that real property held for rental, investment, or use in a business (“leased property”) may be exchanged for real property “of the same kind” that is also held for rental, investment, or business use (“replacement property”) that allows the Investor to defer their federal and, in most cases, state tax obligations.

It is important to note that 1031 exchange transactions are tax-deferred exchanges, not tax-free exchanges, as many authors and advisers frequently refer to. Investors’ capital gains and depreciation recovery tax liabilities are simply deferred, and may be deferred continuously and indefinitely, on like-type replacement properties acquired as part of a series of 1031 exchange transactions.

The tax deferral benefits of the 1031 exchange allow an Investor to sell, dispose of, or convert real estate without reducing their cash position by paying capital gains recovery or depreciation taxes. This provides the Investor with the ongoing liquidity needed to grow their real estate portfolio through value trading and ultimately increase their net worth by improving cash flow and portfolio capital appreciation.

A qualified intermediary is required when completing a 1031 exchange transaction. Section 1031 of the Internal Revenue Code applies to both personal and real property.

Section 1033–Involuntary Conversion (Disposition) of Property through Eminent Domain (Condemnation) or Natural Disaster

Section 1033 of the Internal Revenue Code (“1033 Exchange”) provides that real property that is or will be the subject of a mandatory or involuntary conversion either in an Eminent Domain proceeding (taking by local, state, or federal government) or destruction by an act of God, such as an earthquake, hurricane, fire, or other natural disaster, in whole or in part, may be exchanged tax-deferred for “like” real property that is similar or related in service or use to the property that was involuntarily converted.

Owners have up to two (2) years to replace property destroyed due to acts of God and up to three (3) years to replace property converted due to Eminent Domain proceedings.

A qualified intermediary is not required when completing a 1033 exchange transaction.

Section 1034–Reinvestment of Proceeds from the Sale of a Principal Residence (Repealed)

Section 1034 of the Internal Revenue Code (“1034 Exchange”) was repealed and replaced by Section 121 of the Internal Revenue Code. However, it is important to understand what Section 1034 was about, what changed with the repeal of this Section, and what the differences are between the old and new law.

Section 1034 of the Internal Revenue Code allowed an owner of real property used as his or her principal residence to sell or otherwise dispose of the principal residence and defer 100% of his or her capital gains tax liability through the acquisition of another principal residence of equal or greater value.

Qualified Intermediaries were not required for Section 1034 exchange transactions.

Section 721–Tax-deferred exchange of property held for rental, investment, or use in a business in a real estate investment trust (REIT)

Section 721 of the Internal Revenue Code (“721 Exchange”) allows an Investor to exchange rental or investment real property for shares in a Real Estate Investment Trust (REIT). This is called a 721 exchange, also known as an upREIT or 1031/721 exchange.

Investors typically use upREITs in conjunction with the sale of relinquished property and the acquisition of replacement property of the same type pursuant to Section 1031 of the Internal Revenue Code. Once the replacement property has been held as a rental or investment property for 12 to 18 months or longer to demonstrate the Investors’ intent to maintain the property and qualify for 1031 exchange treatment, the replacement property is contributed to a Real Estate Investment Trust (REIT). ) in exchange for shares in the Real Estate Investment Trust (REIT) pursuant to Section 721 of the Internal Revenue Code.

However, the 721 exchange does not have to be in conjunction with a 1031 exchange. The Investor could simply contribute rental or investment properties that the Investor already owns directly to the Real Estate Investment Trust (REIT) as part of a 721 exchange.

The 721 exchange can provide an investor with a great exit strategy when trading their real estate investment portfolio for shares of a Real Estate Investment Trust (REIT) which should provide more liquidity once the Real Estate Investment Trust (REIT) becomes publicly traded and listed on a stock exchange. The Investor also gains complete control and flexibility over capital gains tax recognition by determining the timing and number of shares sold in the Real Estate Investment Trust (REIT).

However, the 721 exchange essentially eliminates the Investor’s ability to re-exchange real property and defer their capital gains taxes through the use of a 1031 exchange because the Investor now owns securities rather than a real estate interest.

Article 121–Exclusion of Capital Gain in the Sale of Principal Residence

The Taxpayer Relief Act of 1997 repealed and replaced the tax deferral provisions contained in Section 1034 of the Internal Revenue Code with a capital gains exclusion provision pursuant to Section 121 of the Internal Revenue Code (“Exclusion 121”).

In general, a Taxpayer may sell real property that they own and use as their primary residence and exclude from gross income up to $250,000 in capital gains tax if the Taxpayer is single and up to $500,000 in capital gains tax if the Taxpayer is married and file a joint income tax return. The Taxpayer is required to have lived in the real property as its principal residence for at least 24 months of the last 60 months (two of the last five years). The 24 months need not be consecutive, and there are certain exceptions to the 24-month requirement when a change in employment, health, or other unforeseen circumstances has occurred.

Section 121 is effective for dispositions of real property held as a principal residence after May 7, 1997. Taxpayers may complete a 121 exclusion once every two (2) years.

Taxpayers should carefully monitor the amount of capital gain “built” on their primary residence and may want to seriously consider selling their primary residence before the capital gain tax liability exceeds the $250,000 or $500,000 limit. The Taxpayer’s capital gains tax liability in excess of these exclusion limitations will be subject to tax. A sale of the primary residence would preserve the tax-free capital gain exclusion and allow the Taxpayer to purchase another primary residence and start over.

Special legal, tax, and financial planning is needed in circumstances where a Taxpayer already has a significant capital gains tax liability that exceeds the $250,000 or $500,000 exclusion limit. For example, the primary residence could become a rental or investment property and then be sold as part of a 1031 exchange after it has been rented long enough to demonstrate the Investor’s intent to maintain the property as a rental property or investment. . This would allow the taxpayer to dispose of their primary residence, defer all capital gains tax liability, and diversify and allocate capital gains tax liability on a pro-rated basis among a number of rental properties, paving the way for more planning. financial, fiscal and patrimonial. opportunities.

There are special rules applicable to real property initially acquired as replacement property through a 1031 exchange transaction and later converted to the Taxpayer’s principal residence and sold pursuant to Section 121 of the Internal Revenue Code.

Consult with Tax and/or Legal Advisors

Investors should always check with their advisors before proceeding with any of these strategies. The sophisticated qualified brokers at 1031 Exchange should also be able to help answer any questions you may have.

Shopping Product Reviews

Is Microsoft’s Kinect strategy a success or a failure?

The video game market is currently expanding into many different segments thanks to the Nintendo Wii, as games are no longer aimed at the 13-40 year old male consumer. There’s the 60-plus market who love to stay active by playing Wii bowling or the 30-50 age range who are losing weight using Nintendo peripherals like the Wii Fit. Both Sony and Microsoft should applaud Nintendo for expanding a previously narrow market.

With Nintendo monopolizing these market segments, Microsoft and Sony have been quick to react. Microsoft introduces a camera that can track your body movements without holding anything in your hand, while Sony is following a similar path to Nintendo by offering motion controllers. So what’s the deal with ‘Kinect’? Who is it for? And how the heck will they compete with the extremely popular Nintendo Wii? This article will aim to answer these questions.

There is no doubt that Microsoft is behind the casual market. This newly developed market has enormous potential and is worth millions to Microsoft. Microsoft revealed the Kinect brand at E3 this year, and for the first time, it was broadcast in Times Square for all to see. In addition, they commissioned a show from the exquisite Cirque du Soleil to showcase Kinect which was also broadcast on MTV. These communication channels are not commonly used in the video game industry to showcase new hardware. By broadcasting their E3 press conference live through Time Square, they indicate that they want Kinect to bring the casual gamer into the Xbox experience.

However, is this group right to aim? Xbox’s chief marketing officer recently said, “I think we know that the most demanding gamers will be the first to go out and buy it, just like any product.” This statement underscores their intentions to bring Kinect to hardcore gamers, but the problem is that none of the Kinect programs will appeal to them. Casual games like Kinect sports or Kinectimals will never be a sales system for the hardcore gamer. In fact, until Microsoft releases a Kinect game that fans can get excited about, they’re likely to hold off on buying. Microsoft built its brand to deliver a rich experience, and it might be unwise to neglect it.

Kinect pricing has become a hot topic of conversation in recent weeks. Although not confirmed, it has been widely considered that the price of the Kinect will be around $150. Compared to the Nintendo Wii ($180), the Kinect’s value might seem low. Why would the consumer who currently owns a Nintendo Wii part with a significant amount of money to buy a peripheral that is essential to a very similar product? Microsoft needs to create a value proposition that warrants the $150 price, and controller-free gaming could be the answer. The Kinect’s unique selling point is the fact that they offer a hands-free way to interact with a game, something the Nintendo Wii and PlayStation Move don’t. Therefore, Microsoft must highlight this advantage when announcing this piece of hardware.

In fact, looking at Microsoft’s marketing strategy, you can see why they charge $150. They have to penetrate the market and make the casual market aware of this new product. Microsoft has already spent a large amount marketing the Kinect through the Cirque du Soleil show and displaying the Kinect at various Macy’s stores. Do not doubt that they paid an arm and a leg to do it. Kinect marketing will increase as the release date approaches and therefore costs will increase. Microsoft will try to recoup this cost and therefore set the price at $150; however, it is doubtful that they will make a profit on each unit sold, since according to ‘Develop’ it costs Microsoft $150 to make the Kinect camera.

The casual market is here to stay and it is going to grow and grow. Microsoft is entering a market where they are determined to gain significant market share, they are in it for the long haul. Kinect is just the beginning for Microsoft. It is expected to be included with Xbox Slim when it launches as Microsoft brings Kinect to homes around the world. Microsoft will initially want to focus on market share rather than profit, so the price of the Kinect is expected to fall and fall rapidly. Kinect or maybe an upgraded version will be included in the next generation Xbox console because this will force the consumer to use it.

Consumers are more likely to see the value of Kinect and therefore use it if it’s bundled with the console rather than on its own. Microsoft has a great opportunity with Kinect and if sales are slow in the first year, don’t expect Microsoft to abandon Kinect. It’s here to stay, and if they do it right, it could become a huge success, just like the Nintendo Wii. Microsoft’s main customer is the hardcore gamer and they shouldn’t ignore it. Nintendo has now realized its mistake of neglecting its hardcore consumer and rectified the problem by announcing numerous fan-friendly titles. If Microsoft can maintain that balance, then it could satisfy the die-hards while becoming a big player in the lucrative informal market.

Sports

Have you ever wondered what a prop bet is for sports betting events?

Props, or propositional bets, are single bets placed on outcomes that are not directly related to the final score of an event. They are often placed at major sporting events such as the Super Bowl or the US Open major golf tournament. Many Las Vegas online gambling and sportsbooks will place numerous accessories on their sports betting board. They include NFL sports betting accessories like how many times a quarterback will throw the ball and how many passes he will complete. The popular support of sports betting is which player will be named Super Bowl MVP. Online sports betting establishments are often the first to publish betting proposals for the Super Bowl. In Las Vegas sports books, the Hilton sports book will have the most Super Bowl sports betting accessories and are often the first to post the Las Vegas Super Bowl sports betting odds. Hilton’s sportsbook averages around 200 Super Bowl betting fixtures each year. The amount wagered in Nevada on the Super Bowl is estimated to be well in excess of $70 million each year.

Proposition bets can be on other sporting events, politics, and various other topics. A very popular bet at online sportsbooks is the outcome of the US presidential election. Such betting proposition offered is on the odds of each presidential candidate winning each individual state. Another popular bet in elections is to bet on the number of delegates the candidate will win in the general election. On the entertainment side, many online gamblers can bet on odds to win the Golden Globes, Oscars, Academy Awards, and American Idol. The odds (either in money line or fractional format) are posted for each possible outcome.

A common entry in a proposition bet is a field entry. This general category is used for any competitor not specifically listed on the prop that is competing in the event. For example, a prop at a PGA event might list the odds on the top 30 players (eg, Tiger Woods 1/1; Phil Mickelson 5/1). Course betting on golf events is very popular with big stakes like the US Open, PGA Championship, British Open and The Masters. As PGA events often have 75 or more competitors, players who do not have individually posted odds would be indirectly listed as part of the field. If a player on the field wins, the field will be declared the winner for betting purposes. Many professional players will look for live losers on the outfield support bet. Some major golf tournaments, such as the US Open, will offer long shots and with a winning bet on sports betting on courses, the bettor will make a healthy profit. Of horse racing, a field prop bet is quite popular. Many horse bettors may bet on the field, which is the long shots of the race that are pooled on the betting board. Betting on the Kentucky Derby is one of the most wagered bets in horse racing. Kentucky Derby betting figures exceed $110 million dollars each year. The Triple Crown and Breeders Cup races often offer field betting to horse racing bettors.

There are certain rules and restrictions posted on prop betting at Las Vegas sportsbooks and online sportsbook facilities. The best practice of professional players is to read all the details before placing a sports bet. Players in a one or two player support must enter the game for bets to have action. If a player withdraws from an event due to injury, the sports bet will be considered void and the sports bettor will receive a full refund. In a raise with three or more players, however, all bets have action even if one player doesn’t play. It is always best to do extensive research and look at the health of the player you are placing a sports betting prop bet on. Many websites offer injury reports and provide comprehensive information on sports betting. If you’re betting on a Super Bowl fixture, it’s a good bet to check the odds at competing sportsbooks and look for the best odds.

Technology

Top 10 Ways To Market Your Business With Top 10 Listings

Basic top 10 lists can go a long way in marketing your business online, simply because they have ideas that your market is looking for. When you share the main ideas, especially when you’re part of the list, it shows up in searches for other parts of the list. You are ON the list, therefore they find you too.

When I first started building my business, there was this guy who did nothing but write top 10 lists of whatever he could think of. His lists directed people to their top ten favorites of everything he wrote, and usually those were the specific things he was interested in. I may never forget my favorite from his lists. He had one called the Top 10 Hot Dog Stands in Denver. I remember driving home from a meeting one afternoon, hungry, tired, frustrated that the meeting didn’t go particularly well, and there it was hanging over the sidewalk, a sign that said, “Custer’s Hot Dogs.” I had never been to the place, but I love hot dogs, so I had read the article. I remembered that Custer’s was number 3 on his list, so I pulled over and parked.

That was the best hot dog I can remember having. I went back to my computer, looked up your website, and started looking up the other hot dog stands you recommended. WOW! Those were some amazing Hot Dogs. And I’ve been back to several of those hot dog stands since, even though their website was completely gone for almost five years. If I’m in the neighborhood, I still stop at those hot dog stands. That’s good marketing!

If you’re looking for a great way to market your business, I say “Top 10 Lists” are the WAY to go.

Ten Top 10 Lists You Could Write To Market Your Business

  1. Top 10 largest competitors

  2. The 10 newest concepts

  3. The 10 easiest ways to achieve a goal

  4. The 10 most picturesque places to do

  5. The 10 most functional habits of leaders

  6. The 10 most effective ways to do it

  7. The 10 busiest days of the year

  8. The 10 simplest step-by-step programs

  9. Top 10 Phrases to Search for in Your Industry

  10. Top 10 Marketing Ideas for Your Niche

Now just change the words that come after Top 10 and add your own thoughts, then write your top ten list to market your business online. Easy, easy, right?

I can think of a million of these, how about you?

Business

Technological blessings redefine international conference calls

Modern science and technology have been a blessing in disguise. Things that required a lot of effort to complete are now a piece of cake. One such technical advance that has taken place in the field of communication is the international conference call. Over the past few decades, international conference calling has seen many advances. Unlike in the old days, when you had to rely on an operator to conduct international conference calls, today, callers from around the world initiate a call simply by dialing a phone number and an access code that connects them to the other conferees, Immediately.

Even the experience of making an international conference call over the phone has undergone many changes. Technical advances have made it possible for callers around the world to initiate conference calls and receive uninterrupted video and audio output. High-quality connections and audio can be connected. The invention of fiber optics and high speed voice transmission even provides zero delay and crystal clear voice quality.

The entire procedure of doing an international conference has also become much more affordable than before. So much so that now people can continue to make international calls without worrying too much about the budget. A similar feature above would have cost the caller a few hundred if not thousands of dollars.

The process of making international conference calls has also become very easy. The caller does not have to wait for the live operator to connect their call. Instead, they are given a toll-free number. They just need to dial the toll-free number during scheduled hours and then key in an access code they’ve been given to join the conference. While joining the meeting, each participant must enter the access code, when prompted. This access code is called a ‘conference room code’ through which they immediately join the network. Once they join, they can immediately start communicating with the other presenters. For example, people who stay in England and want to call the United States, have a password on the international toll-free access number or a local access number. However, people using the local access number are immediately connected to the centralized conference bridge over a global IP network.

Technical advances have discovered many other ways to make calls, and of course, the phone is not the only option. Technologies like VoIP or Voice over Internet Protocol is something that allows us to reach people settled in distant parts of the world without having access to the telephone.

Another technical advance is the management of international telephone conferences. Regular callers can schedule recurring calls, rank callers, and designate each of their phone numbers through hosted online interfaces. Even features like call reservations and on-demand calling are available depending on the plan you choose to use.

Another feature of the international conference call is definitely the recording method. This is extremely important in business meetings and legal questioning processes, where the entire conference can be recorded, compressed into compatible formats, and used for future reference.

There was a time when international conference calls cost more than ten dollars a minute. But thanks to modern technologies, now one can communicate with his colleague, partner, client or loved one, without digging a hole in his pocket.

Digital Marketing

The New Sumi-E Photography Studio – The Art of Modern Ink Style Photography

Sumi-e photography is photography in the style of Japanese ink brush painters, not only in colors and textures, but also in subject matter. No filters or digital manipulation are used. Rather, natural light is captured from certain angles with a specific aperture and shutter speed to create an effect that is somewhere between a painting and a photo. The backgrounds emulate washi, or Japanese handmade paper, with ‘blank space’ left for calligraphy.

As the photos are printed on an appropriate support (watercolor paper, canvas), calligraphy can be painted directly on the photos; each print retains its individual character.

Similar to the masters of the traditional art, it requires dedication, passion, concentration and above all clarity of mind and heart to find truth and love in the new art.

The history of sumi-e

The traditional style of ink painting in Japan has a rich and vivid history that spans centuries. The “sumi-e” style was introduced to Japan in the mid-14th century by Korean missionaries. Trained in the art of concentration, clarity and simplicity, the first practitioners of Sumi-e were the highly disciplined monks. The masters dedicated themselves to the art form through years of reflection and strict discipline. In preparation, they would make ink by grinding a stick of solid ink (formed from the soot from pine branches) on stone and mixing it with water. Carrying the brush (fude) they composed poems, stories and characters in unique handwritten fonts on the delicate rice paper or silk scroll.

Noted masters of the style are Sesshu Toyo, Tensho Shubun, and Josetsu.

Relationship

why people love gifts

It has been observed that things labeled as “free” have always caught the interest of people and it acts as a catalyst to attract a lot of people. Free samples of products or services attract more attention from customers or consumers than products or services with a specific price. It would be interesting to find out why people like gifts so much.

Free things and human mind

When people find out that there is something that they will get for free, their mind and psychology make them believe that they are special and that they have earned the thing to get it for free. Free stuff makes them feel like they have achieved something with less or no effort to achieve it. People feel that there is less risk in trying things for free and they feel that they have nothing to lose by trying things for free. So they reach out to try things for free without risk or loss. A similar human psychology works when we are attracted to discounted rates or prices of products and services.

Lots of non-avoidable expenses

In our daily life, everyone knows that earning money is not easy and requires a lot of effort to earn a living. Most of your hard-earned money is spent on necessary expenses that cannot be avoided, such as groceries, fuel and oil, bill payments, and other expenses. When we find out that we can get something for free, we tend to be drawn in because we feel like we’ve saved a certain amount of money with the best free stuff deal for a product or service.

Some people are hesitant to spend money on what they think is not necessary.

There are many people who are hesitant to spend money on what they think is not necessary even though they earn a lot of money to save money. When they discover that the product or service is free, they are more likely to reach out and try the product or service. These people would possibly try things for free instead of paying for them and experience what the product or service is like.

Some people have low monthly income

Some people don’t earn a lot of money and have a low monthly income. They can’t spend too much money due to lack of funds, so they like free things more and they look for free things because they can’t spend too much.

Health Fitness

Is the best way to be in shape through swimming?

Many of us dream of having a well toned and strong physique. The first thing that comes to mind when you think of exercising and staying fit is a gym. The reason so many can’t get to the fitness level they want is that they don’t approach exercise the way it should be approached. We tend to place too much importance on our perspective instead of counting on the positive impact that different exercises have on our health. What better workout could there be than the one that keeps you healthy as well as getting your body in shape? Swimming is one of the often forgotten exercises that can really help you maintain a healthy body. This little article cites some benefits of swimming.

The best thing about swimming is that it is a life saving skill as well as serving the purpose of a full body workout. We have to deal with the oceans, rivers and seas many times in our lives and knowing how to swim can help keep you calm when you go out on cruises or fishing expeditions. It is very good if you send your children to swimming lessons from an early age, as this will make them master this essential skill. It would help your kids to overcome any phobia related to water. The bottom line is that even if you don’t have to swim to stay fit, it’s highly recommended that you at least know how to swim.

Swimming has been shown to provide a complete body workout. This is something that the swimmer feels after having swum well and it has also been scientifically proven. In a gym you have to do a number of different full body exercises and find yourself switching between different machines and body positions. With swimming you have all that with a single type of exercise. Swimming uses all the different muscles in your body. Although swimming cannot replace training with heavy weights, since it does not add too much mass to the body, but rather makes it perfectly fit.

Swimming is really good for the heart and the general well-being of your body. Adds strength and increases agility in a person. The gym training environment is not for everyone. You often have to deal with loud music and the smell of rubber, to name a few drawbacks of the gym environment. In a swimming pool, however, you can complete your exercise in peace, enjoying yourself at the same time.

Swimming will only help you gain shape and strength if you jump into the pool with the main goal of exercising. Many of us enjoy splashing and playing and tend to spend less time completing laps. This is especially true if you are going swimming with a group of friends. So try to get proper exercise instead of just taking a bath in a ‘bigger tub’. Swimming is strenuous exercise and can lower your glucose level, so keep some sweets on hand, you may need them after a hard swim.

Legal Law

Book review for: "Mr. and Mrs. Spy"

Book Review for: Lord and Lady Spy

Written by: Shana Galen

Reference books Casablanca

ISBN: 978-1-4022-5907-4

Available as: eBook and print

5 stars

Galen creates a sharp and witty story full of action, adventure, mystery and romance with “Lord and Lady Spy.” It’s 1815 in England and Adrian Galloway, Viscount Smythe, works for the top-secret Barbican group, headed by Lord Melbourne. Now, however, the war is over and Adrian has nothing to do but go home to his wife.

Sophia Galloway, Viscountess Smythe, is Agent Saint, one of the Barbican Group’s top spies. She is not afraid, she is full of adventures and strongly believes in following her intuition. Unfortunately, the war is over and she must go home to her husband.

Although Adrian and Sophia are the best spies in England, their marriage is filled with loneliness. Sophia dresses up in scruffy dresses and Adrian uses his gentlemen’s club as an excuse to stay away from him. Adrian and Sophia have suffered several miscarriages that have put distance between them.

When a mission to solve a murder of Lord Liverpool is presented, Adrian and Sophia go separately to the meeting, but soon discover the others’ Barbican identity. They are both shocked to learn that the other is a spy and both are equally impressed. Realizing they have more in common than they thought, can they team up to solve the mystery of Liverpool and save his marriage?

Galen’s fast-paced, action-packed plot has the reader perched on the edge of their seat, eager to find out what will happen next. Galen’s voice is crisp and witty, effortlessly drawing the reader into the story with his humor. Galen’s writing style is easy to read and enjoy.

The best thing about the novel is the rich characterization. Adrian is driven to prove his loyalty to his county, partly because of his father’s sins and partly in an attempt to heal the void left by Sophia’s miscarriages. Adrian truly loves his wife, but it’s not until he discovers her true identity that he realizes that she truly is an incredible gem.

Sophia lives for the thrill of being a spy, hiding behind scruffy skirts. She loves Adrian with all her heart, but is terrified to give him an honest shot at marriage once Adrian knows who she really is.

Galen uses a good economy of words to paint a wonderful canvas for Adrian and Sophia’s escapades. The mystery and sense of danger totally draw the reader into the story.

The love scenes are deliciously spicy and full of emotion. Galen delights and entertains with “Lord and Lady Spy.”

Lifestyle Fashion

Women attract men by sexualizing themselves

We wear clothing for warmth, decency, protection, and also for display. The need to differentiate ourselves depends on our personality. Some women use the dress as a means of sexual provocation (a form of invitation). Women tend to display their bodies to the maximum extent allowed by the definition of decency in the society in which they live. That’s why western women wear low-cut tops that accentuate their cleavage and push-up bras that make their breasts look bigger. Men are not shown this way.

We can differentiate between excitations and provocations. An arousal is a sight, sound, or behavior that can turn someone on. Excitants are not always associated with an awakening intention. Men tend to confuse arousals (such as attractiveness) with teasing (conscious sexual behaviors by women).

A come-on is intended to cause excitement. A come-on is essentially a sexual invitation. Specifically, a come-on is a behavior that a woman uses to arouse a man into wanting to have sex with her. It is very explicit in what she says or does so that there is no question that she is making a sexual invitation. This behavior is very common in pornography. Real women can use the simple mechanism of wearing a negligee as a provocation.

Young women are more likely to show their bodies because they are looking for a partner. Many women believe that it is an essential part of their femininity to wear shoes that show off their feet or clothes that accentuate their figure. They assume that a woman who wears practical shoes or functional clothing must be a lesbian or may want to be a man. But how a woman dresses is just a behavior and not a sign of receptivity.

Invariably, the message to a woman is that if she wants to be successful, she must use her body. She is thus admired, she makes friends and is promoted in the world of work. Women look at other women for a variety of reasons. First, they look out of curiosity to judge the attractiveness of her own body in relation to others. Second, women want to learn from other women’s successful styles and behaviors. Ultimately, women want to make sure they are more attractive so they can feel better about themselves.

The colors that women wear have connotations. Red lipstick or nightwear is bold and attention-grabbing. Black and lace are associated with provocative evening wear for women. There are no male equivalents. Other women may be offended by female nudity because of this display of male admiration.

We all want to be loved and to please a lover. For the most part, there is no conscious intent to misrepresent women’s sexuality. Men sexualize women as part of their arousal process. Men assume that women enjoy being penetrated. Women passively indicate their docility by accepting male advances and not contradicting the male view of their sexuality.

A man enjoys fantasies that increase his arousal and promote his sexual ego. Most women have no experience of receptivity that can help them understand their own sexuality. A woman may feel better about her sexual role if she believes that she can respond as a man wants her to. Male sexual admiration can make a woman feel needed, appreciated, and loved.

A man’s erection communicates his desire for penetrative sex. A woman does not have any obvious evidence of her arousal, so she needs to substitute her behaviors. Prostitutes and sexually experienced women provide sexual appeal that a man interprets (according to male sexual behaviors) as a sign that a woman is aroused and actively seeking vaginal stimulation.

A woman has no biological reason to engage in sexual activity outside of her fertile period. A woman becomes pregnant because she ovulates. Her reproductive ability is based solely on her ability to attract a mate. Other female mammals raise their young alone. Humans (and primates) are the only animals in which men attack and kill women and children. A woman offers sex to motivate a man to protect her and her children.

The vast majority of interaction between the sexes involves a man admiring a woman. Without this attractive force, men would not bother with women. Nor would men be willing to subsidize women’s lifestyles. Women realize that this male admiration empowers them in their relationships. So women allow men to make all sorts of advances that they silently ignore. In turn, a man comes to interpret silence and passivity as possible acceptance. So women need to be extremely rude before most men will accept rejection. This is the callousness that comes with the male sex drive.

Confusingly, for men, the women who scream the most about the female orgasm are the ones who have no idea how it’s achieved. But because they essentially reflect masculine fantasies, their claims are very persuasive. This is very natural. But men need to differentiate between what women say and what they actually do. The real issue for men is whether a woman is enthusiastic about investing in a long-term sexual relationship.

Much of this interest in bizarre or non-existent forms of sexual performance may represent delusion in the man, a projection of his own desire to engage in a variety of sexual activities, or his erotic response to the idea that other people, especially women, can participate in such activities. (Alfredo Kinsey 1953)