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Bill on Bankruptcy: LightSquared, the Battle among Hedge Funds
California Commercial Building Owners Must Disclose Energy Usage of the Building During Sale, Lease or Financing after July 1, 2013
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Deryck Palmer on What’s Next for the Energy Sector
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Along with my colleagues Brad Kuhn, Ben Rubin, and Katherine Contreras, I'm here in Hartford at the IRWA Annual Education Conference. It's been an interesting few days as we discuss eminent domain issues in the shadow of New...more
In This Issue:
- Solar Sites
- The Proposed Regulations
- Intangible Assets
- Distinct Assets
- Examples in the Proposed Regulations
- Effective Date
- Excerpt from Solar Sites:
The Internal Revenue Service and the U.S. Department of the Treasury recently issued proposed regulations that may facilitate using real estate investment trusts (REITs) as vehicles for financing certain renewable energy...more
On May 14, 2014, the Treasury Department published proposed regulations (the “Proposed Regulations”) clarifying the definition of “real property” under the real estate investment trust (“REIT”) rules. The issuance of the...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
The modified “flow-through” tax treatment afforded to REITs depends on the entity’s ability to meet certain asset and income-based tests, all of which in turn key off of the definition of “real estate.” ...more
The Internal Revenue Service (the “IRS”) and Treasury Department have proposed regulations (the “Proposed Regulations”) under Section 856 of the Internal Revenue Code providing guidance for analyzing whether non-traditional...more
In a recent magazine article, I listed several criteria for evaluating whether the time is right for installing on-site solar power projects on commercial real estate properties. A number of housing authorities, including the...more
On May 9, 2014, the Department of Treasury and the Internal Revenue Service (the "IRS") released proposed regulations (the "Proposed Regulations") revising and clarifying the definition of real property for the purposes of...more
President Obama announced on Friday several executive actions to advance clean energy. Among them, the Internal Revenue Service (IRS) will publish new regulations on May 14th clarifying that certain solar generating assets...more
On the same day as President Obama’s speech championing solar, the Department of the Treasury proposed regulations defining “real estate assets” for purposes of the definition of a real estate investment trust (REIT). The...more
On May 9, 2014, the Internal Revenue Service (IRS) issued proposed regulations that clarify the definition of real property for purposes of the real estate investment trust (REIT) provisions of the Internal Revenue Code....more
In the increasingly competitive lending market, how does a lender separate itself from the herd? By informing borrowers about new mandatory disclosure regulations and potentially saving them money in complying with such...more
New laws may benefit developers and businesses with applications long pending and for future applicants that depend on these incentive programs to help induce investment and economic growth in the New York City. These...more
This article focuses on environmental due diligence issues in the context of acquiring commercial/industrial real estate or using real property to secure financing. The analysis and risk factors for the acquisition of real...more
On September 19, 2013, the California Public Utilities Commission (CPUC or Commission) approved a pilot on-bill repayment program that permits nonresidential customers of the state’s large investor-owned utilities (IOUs) to...more
Renewable Energy Focus - Why aren't there more solar plants in the desert? -- The Huffington Post - Business - Jul 2:
The vast and glittering Ivanpah solar facility in California will soon start sending electrons to...more
Property Assessed Clean Energy Financing (PACE) programs, for residential and commercial properties, were in development throughout the United States when the Federal Housing Finance Agency (FHFA) sought to impose limits on...more
A Louisiana lessee does not owe its lessor royalties based on hedging profits, said a federal district court in Cimarex Energy Co. v. Chastant. ...more
The California Legislature adopted Section 25402.10 of the California Public Resources Code in 2007. The Code requires each nonresidential building owner throughout the state to document and disclose a building’s energy use...more
Beginning, July 1, 2013, all California commercial buildings with a total gross floor area of more than 50,000 square feet are required to disclose the building's energy usage in advance of any sale, lease, or financing of...more
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
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
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
In furtherance of its ongoing efforts to promote energy efficiency, California has implemented a new requirement that owners or operators of non-residential buildings disclose a building’s past energy use data to prospective...more
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