On January 1, 2011, the capital gains tax reduction that was signed into law by President Bush under the Tax Increase Prevention and Reconciliation Act will “sunset.” The tax rate will revert from the current 15 percent rate back to the former 20 percent capital gain tax rate that was in effect prior to 2003.  This will affect the decision making of commercial real estate property owners who have plans to dispose of their property in the near future.  Perhaps some sellers will have a higher level of motivation to dump their asset.