Joan Roll

Joan Roll

Pepper Hamilton LLP

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Latest Publications


Proposed Section 752 Regulations Would Prohibit Bottom Guarantees And Impose Net Worth Requirements In UPREIT Transactions

The IRS has recently proposed regulations under Section 752 of the Code which, if finalized in current form, would radically change the use of guarantees in partnership transactions. Under these regulations, bottom guarantees...more

3/26/2014 - Business Taxes Corporate Taxes Income Taxes IRS Partnerships REIT

Foreign Investors In REITs: Opportunities Under FIRPTA Reform Proposals

Real estate investment trusts (REITs) have long been a tax-efficient vehicle for foreign persons seeking to invest in U.S. real estate. Now, two legislative proposals titled the Real Estate Investment and Jobs Act of 20131...more

9/25/2013 - FIRPTA Foreign Investment Proposed Regulation Real Estate Investments REIT

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