Two sets of recently finalized regulations provide guidance for REITs.
Key Points:
- Final FIRPTA regulations provide rules for determining whether a REIT is domestically controlled, including a look-through rule for...more
REIT management and boards of directors should review their defensive profile and consider whether to prepare a rights plan.
Key Points:
..Unprecedented market volatility and investor uncertainty due to the coronavirus...more
Recent IRS guidance reduces the minimum aggregate amount of cash required for certain distributions of stock and cash to qualify for the dividends paid deduction.
In order to enhance liquidity of publicly offered real...more
Proposed regulations under Section 163(j) governing business interest deduction limitations confirm prior guidance and expand the scope of its application in some important respects.
On November 26, 2018, the Treasury and...more
12/20/2018
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GILTI tax ,
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Internal Revenue Code (IRC) ,
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Proposed Regulation ,
REIT ,
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U.S. Treasury
Final regulations establish analytical framework for determining whether assets qualify as real property for purposes of the REIT rules.
On August 31, 2016, the Treasury Department and the Internal Revenue Service (IRS)...more
Changes include restrictions on tax-free REIT spinoffs and other reforms generally favorable to REITs and non-US investors in US real estate.
On December 18, 2015, President Obama signed into law the Protecting Americans...more
Proposed regulations establish analytical framework for determining whether assets qualify as real property for purposes of the REIT rules.
On May 14, 2014, the Internal Revenue Service (IRS) published in the Federal...more