The decision to sell is complicated further by the fact that, at the same time, another presumably knowledgeable investor who also has studied the property and market has concluded that the time is right to acquire it. what time of analyses can be used to assist in determining if the time is right to sell? it depends on the situation. for example, a buyer such as a real state investment trust with access to capital at highly favorable rates may be able to make an offer substantially higher than what otherwise would be achievable. or a late-term tax deferred exchanger may offer a higher price in order to avoid a large tax penalty. in such cases, analysis much beyond the arithmetic computations of buy, sell and invest or exchange almost is unnecessary.