By Alison Rice. While many builders return to entry-level buyers, WL Homes is bucking that trend by establishing a new division in Southern California: the John Laing Luxury Group. "Taylor Woodrow's withdrawal from the market created an opportunity for us," says Wayne Stelmar, WL's CFO. The new product will sell for about $1.6 million--a big step up from WL's average sales price of $310,000. The new division, which projects its first luxury closings in 2004, expects to close 100 homes in three to four communities annually.