Download Withum’s Annual Timeshare Benchmarking Study reports. These studies encompass years of historical data from over 100 timeshare resorts. Compiled by Withum’s Hospitality Services Team, the study conducts a comparative analysis of Florida timeshare associations’ financial performance, including comparisons of accounts receivable and bad debt performance, liquidity, developer involvement, assessment rates, expenses, and other metrics.
What makes these studies unique is the use of externally verified data from audits, rather than self-reported data. The metrics presented in these benchmarking reports are intended to help resorts identify potential problem areas and assist them in asking questions about differences to aid in improving resort health.
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On September 29, 2026, the New York Supreme Court, Richmond County, ruled against the New York City Department of Finance (DOF) over how it rolled out the new pied-à-terre surcharge. In O’Brien v. City of New York, the court: The City filed an appeal the same day and says the appeal automatically puts the ruling…
Filing a Form 8996 by mistake has, until now, followed an entity indefinitely. Proposed regulations issued on September 11, 2026, would let an entity that inadvertently elected to self-certify as a Qualified Opportunity Fund revoke that election, but only where no qualifying investment in the entity was ever made. Outside that single fact pattern, the…
As a tax partner, Sara serves clients across the real estate industry, specializing in partnership and individual taxation. She advises closely held and institutional real estate businesses on tax compliance, strategic planning and succession, helping clients navigate tax matters while supporting long-term growth and continuity. Sara is a recognized thought leader on real estate taxation,…
