Zoning, Planning & Land Use Business Organization

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Considerations for C Corporations Making a 2016 Conservation Easement Gift

When considering making a conservation easement gift, there are a number of steps involved, including the creation of multiple documents, appropriate due diligence and other tasks required to implement and substantiate such a...more

Can We Get Rid of All These References to the Declarant?

After members take control of the board of directors of their owners association, they often want to amend their declaration and other governing documents and one of the changes they typically propose is the removal of all...more

Consultation on the Privitisation of the Land Registry

The Land Registry has been in existence for over 150 years and holds a pivotal role in recording the ownership of, and interests in, land and property in England and Wales. Its registers cover more than 24 million titles...more

Presidential Decree on Construction and Infrastructure Projects in Azerbaijan

The President of the Republic of Azerbaijan has approved a Law On the Implementation of Special Financing for Investment Projects in Connection with Construction and Infrastructure Facilities, dated 15 March 2016. In...more

Businesses Locating in Expanding Keystone Innovation Zone May Qualify for Tax Credit

Philadelphia Mayor Jim Kenney recently announced a significant expansion of the University City Keystone Innovation Zone which is intended to attract new businesses into Center City Philadelphia. Now may be the time to...more

South Carolina Economic Development Incentives: Job Development Credit

South Carolina offers many statutory and discretionary incentives to promote capital investment and job creation in our state. The Job Development Credit (“JDC”) is a discretionary credit, applied through and approved by the...more

Jordan Cove LNG Setback

In a move that surprised some industry observers, on March 11, 2016, the Federal Energy Regulatory Commission (FERC) issued an order (the “Order”) that (i) denied Jordan Cove Energy Project, L.P.’s (“Jordan Cove”) application...more

Treatment of Gas Gathering Contracts in Bankruptcy

On March 8, 2016, Judge Shelly Chapman, presiding over the Chapter 11 cases of Sabine Oil & Gas Corporation and its affiliates ("Sabine"), granted Sabine's motion to reject certain midstream agreements between Sabine and...more

New York Bankruptcy Court Authorizes Rejection of Midstream Contracts

Bad news for midstream counterparties of bankrupt oil & gas producers: you may not be able to rely (as much as you might have expected) on covenants “running with the land” to save your contracts from rejection in...more

IRS Releases Proposed Regulations Defining a “Political Subdivision” For Purposes of Determining Eligibility to Issue Tax-Exempt...

On February 22, 2016, the Internal Revenue Service (the “IRS”) released proposed treasury regulations (the “Proposed Regulations” ) to provide guidance as to how the IRS intends to prospectively define a “political...more

Provisions Affecting Charities in Proposed Budget

The Administration’s proposed budget for Fiscal Year 2017 features several proposals that would impact charitable organizations and their donors, including proposals to streamline the private foundation excise tax on net...more

Treasury Green Book Proposal — Consistency in Values

The Department of the Treasury has released the Treasury Green Book for Fiscal Year 2017, which provides explanations of the President’s budget proposals. One such proposal (remember…these are just proposals, not actual...more

IRS Releases New Proposed Political Subdivision Regulations

On February 22, 2016, the Internal Revenue Service (the “IRS”) published new proposed regulations (the “Proposed Regulations”) in the Federal Register providing guidance as to the definition of a “political subdivision” for...more

Momentum, funding and one voice

These are the requirements for the Northern Powerhouse if it is to achieve the so-called "economic dynamism not seen in Britain since the Industrial Revolution."...more

Some, But Not All: How the North Carolina Planned Community Act affects Pre-1999 Planned Communities

In 1999, the North Carolina General Assembly enacted the North Carolina Planned Community Act ("Act") as Chapter 47F of the North Carolina General Statutes. The Act was intended to establish certain rights for property...more

Shrinking Buffer Zones? Municipalities Now Have Discretion to Decrease the 1,000 Foot Requirement

Looking for a location for a licensed marijuana premises? Changes to the buffer zone requirements may be headed to your fair city. Previously, the Washington State Liquor and Cannabis Board (“LCB”) would not issue a...more

SBA Considers Public Comments on Proposed Size Standard Increases to NAICS Codes 562910 and 541519

According to the pre-publication, the SBA will adopt most of the proposed changes with two key exceptions. The SBA is not increasing the Environmental Remediation Services (“ERS”) exception under NAICS 562910 from 500...more

Fourth Circuit Affirms Tax Court Decision Holding Partnership Allocation of State Tax Credits Was a Taxable Disguised Sale.

In its recently issued opinion in the case of Route 231, LLC v. Commissioner, No. 14-1983, 2016 WL 97598 (4th Cir. 2016), the U.S. Court of Appeals for the Fourth Circuit (the “Court”) affirmed the U.S. Tax Court’s decision...more

Kuwait – Public Private Partnership (PPP) Projects

Key Points - ..In July 2014, the Government of Kuwait enacted “Law No. 116 of 2014 Regarding Public Private Partnerships” (the “PPP Law”), which was officially published in August 2014. In March 2015, the Government of...more

New Developments in Old Stratas: B.C. Proposes to Lower Threshold for Strata Termination

The British Columbia government recently introduced a bill that will, if passed, make it easier to cancel a strata plan and wind up a strata corporation under the Strata Property Act (Act). Currently, a unanimous resolution...more

New Condominium Sponsor-Developers Guidelines Go Into Effect November 1: Certificates of Occupancy

Earlier this week, the Real Estate Finance Bureau of the New York State Office of the Attorney General (REF) provided significant guidance on several issues facing sponsor-developers of new construction and gut-renovation...more

Russian Legislation Update

Investments Industrial Clusters and Parks - On 31 July and 4 August 2015, the Government adopted Resolution No. 779 in relation to industrial clusters and their specialized organizations and Resolution No. 794 in...more

Without Prejudice - Vol 15 No 7, August 2015

According to the Preservation and Development of Agricultural Land Framework Bill of 2014, “agricultural land is the common heritage of all the peo-ple of South Africa and the Department of Agriculture, Forestry, and...more

Disclosing Violations to EPA in a Digital Age

Under EPA’s Audit Policy and Small Business Compliance Policy, companies that discover, promptly disclose, and expeditiously correct environmental violations may be entitled to penalty mitigation and other incentives. EPA...more

Alabama Tax Legislative Summary: 2015 Regular Session; Some Unofficial Predictions For Upcoming Session(s)

The Alabama Senate adjourned late Thursday afternoon, June 4, leaving a number of pending bills on the table. Although the legislature passed a record-setting $6 billion Education Trust Fund budget, the issue that pervaded...more

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