Finance & Banking

Read Commercial Real Estate Law updates, news, and legal commentary from leading lawyers and law firms:

News & Analysis as of May 22, 2013

Barbara Knoflach, CEO of SEB Asset Management, on the rise of cross-border real estate investment
Ventas' Debra Cafaro on why the Health Care asset class is well positioned in today's economy
Jeffrey DeBoer on the intersection of Washington and commercial real estate
Navigating the Winds of Change in Commercial Real Estate
California Commercial Building Owners Must Disclose Energy Usage of the Building During Sale, Lease or Financing after July 1, 2013
Action Required by California Commercial Landlords: New California Law Goes Into Effect July 1, 2013, Requiring Accessibility Disclosures in Commercial Leases
Transbay Tower Groundbreaking
Bisnow/Allen Matkins - LA Property Management - Patrick Lacey, Property Management Associates
Bisnow/Allen Matkins - LA Property Management - Kevin Kirn, Health Care REIT, Inc.
Bisnow/Allen Matkins - LA Property Management - John Fucci, Kilroy Realty
Bisnow/Allen Matkins - LA Property Management - Charlie Hobey, Equity Office
Bisnow/Allen Matkins - LA Property Management - Brian Plymell, Hines
Which environmental regs may impact your development projects?
California Commercial Real Estate Forecast - Industrial & Multifamily Remain the Bright Spot in the Winter 2013 Allen Matkins/UCLA Anderson Survey Results
California Commercial Real Estate Forecast - Allen Matkins/UCLA Anderson Winter 2013 Survey Reveals Dip in Developer Sentiment
California Commercial Real Estate Forecast - Allen Matkins/UCLA Anderson Survey Results Reveal Tension Between Developer Sentiment & Action
Former Congressman Steve Bartlett Joins the LEVICK Team
Taking it Seriously: Unusual Lease Violations in Virginia
Understand both sides' interests to get best results for your clients
"Bisnow/Allen Matkins LA Industrial and State of the Ports - " Mark Payne

2013 Maryland IDOT Legislation Expands Exemption Amount Applied For Recordation Tax

by John Wetzel | Niles, Barton & Wilmer, LLP on 5/14/2013

As a result of recent Maryland legislation, commercial property owners currently considering the financing or refinancing of their real estate may achieve significant recordation tax savings when using so-called “indemnity...more

New Maryland Law Provides Indemnity Deeds of Trust (IDOT) Relief

by Jerald Cohn | Holland & Knight LLP on 5/8/2013

Maryland Governor Martin O'Malley has signed a law that brings significant changes to how recordation tax will be imposed on the refinancing of commercial property and on the modification of existing indemnity deeds of trust...more

Maryland Again Changes Recordation Tax Payable on Indemnity Deeds of Trust - Effective as of July 1, 2013

by Walter Kirkman, Kevin LaTulip, Jr. | Ober|Kaler on 5/6/2013

Recordation Tax Now Charged Upon Recordation of Indemnity Deeds of Trust Securing a Guarantee of a Loan or Related Loans of $3,000,000 or More - Governor Martin O’Malley signed legislation this week that will again...more

U.S. Department of the Treasury Announces $3.5 Billion in Federal New Markets Tax Credit Allocation Authority

by Amelia Frankel, Jarrod Sharp, Jennifer Simmons | Thompson Coburn LLP on 4/26/2013

Yesterday the U.S. Department of the Treasury’s Community Development Financial Institutions Fund (the “CDFI Fund”) announced the award of $3.5 billion in Federal New Markets Tax Credit (NMTC) allocation authority through its...more

IRS Releases Audit Memorandum on Another HTC Transaction

by David Cohen, Mark Limardo | Katten Muchin Rosenman LLP on 3/14/2013

The Internal Revenue Service recently released Field Attorney Advice 20124002F, revealing another attempt on audit to invalidate an allocation of historic tax credits (HTCs) to an HTC equity investor. Although only just made...more

Banks Not Required to Capitalize OREO Costs

by Thomas Blank, Thomas Cotter, Mark Hildreth, W. Kent Ihrig | Shumaker, Loop & Kendrick, LLP on 3/11/2013

The Office of the Chief Counsel of the Internal Revenue Service has issued a Legal Memorandum (Number AM2013-001, dated March 1, 2013) (the “Memorandum”), which has important implications and represents a victory for lenders...more

Oregon “New Markets Tax Credit” Program: Businesses in Low-Income Areas Should Act Quickly to Take Advantage of Current Financing...

by Lane Powell PC - Taxation Law on 3/8/2013

The Oregon Low Income Community Jobs Initiative, commonly known as the Oregon New Markets Tax Credit (“NMTC”) program, is a financing tool that can provide an additional $500,000 or more of net benefits to qualifying business...more

IRS Uncertain Over Tax Treatment Of OREO Costs

by Deirdre Mitacek | Cullen and Dykman LLP on 3/7/2013

The Internal Revenue Service released two internal advice memoranda this week regarding the proper treatment of expenses incurred by banks and other financial institutions in connection with “Other Real Estate Owned” (“OREO”)...more

Miami: Our Best Climate is the One Serving Your Business

by Fuerst Ittleman David & Joseph, PL on 2/15/2013

According to recent media reports, Miami has become the “go-to” location for companies seeking a better business, a fact that has been noticed by many major New York observing the trend of migration to Florida. Consider the...more

2013 Amendments to United States and Japan Income Tax Treaty

by Baker, Donelson, Bearman, Caldwell &... on 2/6/2013

On January 24, 2013, the United States and Japan signed a proposed protocol to amend the existing tax treaty between the two countries, which was entered into in 2003. The amendments, which will take effect when ratified by...more

Damage From Superstorm Sandy Means Substantial Real Property Tax Relief May Now Be In Order

by Carl Rizzo | Cole Schotz on 1/7/2013

When Superstorm Sandy hit New Jersey on the evening of October 29, many local residents and businesses did not expect the devastation that followed. Numerous suffered substantial business and residential property losses as a...more

Fiscal Cliff and Florida Real Estate Deals: Two Key Income Tax Exemptions Have Survived the Cliff - Good News for Florida's Real...

by Rosa Eckstein Schechter on 1/7/2013

Today, the impact of the legislation passed by the House and Senate and autopenned into law by President Obama is still being digested and the entirety of its impact is still being analyzed for its impact on businesses,...more

New Markets Tax Credit Program Extended for Two Years by American Taxpayer Relief Act of 2012

by Christina Novotny, George Skupski, Alexander Szilvas, Nathan Ware | BakerHostetler on 1/5/2013

On January 2, 2013, President Barack Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8) into law which, in addition to addressing other "fiscal cliff" issues, extends the New Markets Tax Credit ("NMTC") Program...more

American Taxpayer Relief Act of 2012 Extends Certain Energy Tax Credits

by Alan J. Tarr | Loeb & Loeb LLP on 1/4/2013

The American Taxpayer Relief Act of 2012 (the “Act”), passed by Congress on January 1, 2013, and expected to be quickly signed into law by the President, includes important extensions and changes to certain energy tax credit...more

Rogers Towers: Documentary Stamp Tax: a Quick Review of the Basics

by Douglas L. Waldorf, Jr. | Rogers Towers on 1/3/2013

Happy new year to our blog readers! In 2013, we are all hoping for an improved economy and, with it, an increase in the volume of commercial and consumer loans. Remember that Florida has certain transactional taxes for which...more

IRS Revokes Ruling Finding Facility-Specific Power Purchase Agreements Are Part of the Facility

by Alan J. Tarr | Loeb & Loeb LLP on 12/31/2012

The Internal Revenue Service (IRS) recently revoked Private Letter Ruling (PLR) 201214007, which found that facility-specific power purchase agreements (PPAs) are considered part of the underlying wind energy facilities and,...more

Property Implications Fact Sheet: Autumn Statement

by Steven D. Cox, William R. Turner | K&L Gates LLP on 12/12/2012

On 5 December 2012, George Osborne, The Chancellor of the Exchequer, delivered the Autumn Statement. The Statement contained several key implications for the property industry, examined below: TAX AND FUNDING...more

IRS, Taxes – Mortgage Forgiveness Debt Relief Act expiring! Key Facts 1 – 5.

by Jason McGrath on 12/4/2012

IRS, taxes - Mortgage Forgiveness Debt Relief Act expiring! Key facts 1 to 5 regarding mortgage loan modification principal balance reduction & tax implications....more

Shared Appreciation Mortgages Key For Foreign Investors

by Jeffrey L. Rubinger | Bilzin Sumberg Baena Price & Axelrod LLP on 11/15/2012

The combination of a weak U.S. dollar and low interest rates has resulted in more foreign investment in U.S., and South Florida, commercial real estate. But one of the primary obstacles facing foreign persons who invest in...more

Will Foreign Dollars Flee Florida Before a New IRS Reporting Rule Goes Into Effect in January? Millions Have Already Been Moved...

by Rosa Eckstein Schechter on 11/14/2012

In an October 15, 2012 memorandum from the Inspector General for the Department of the Treasury's Tax Administration Department, J. Russell George, to Secretary of the Treasury Geithner several issues of "... top management...more

Commentary on October 24, 2012: Notice of Ways and Means Motion Relating to Tax Matters - Specified Leasing Property Rules

by Osler, Hoskin & Harcourt LLP on 11/6/2012

The specified leasing property rules, introduced originally to eliminate the after-tax advantages of leasing as a source of financing, effectively recharacterize a lease as a loan, and limit the lessor’s capital cost...more

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