News & Analysis as of

Commercial Leases Real Estate Investment Trust

Venable LLP

New Nursing Home Transparency Rules and Their Impact on Real Estate Owners

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There has been increasing government interest in obtaining ownership information with respect to the class of commercial real estate comprising nursing facilities. Specifically, the government is focused on nursing home...more

BCLP

Impact of the UK’s Autumn Statement 2023 on Real Estate

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In contrast to recent years, when there has been plenty for real estate tax lawyers to feast on, this Autumn Statement was fairly quiet.  Full expensing - After a prolonged period of time-limited, enhanced reliefs,...more

Goodwin

Goodwin REIT Alert: REIT Disclosure Requirements When Acquiring or Disposing of Real Estate Operations

Goodwin on

When a public REIT acquires or disposes of real estate, the transaction may trigger financial disclosure requirements under SEC rules and guidance. Specifically, Rule 3-14 of Regulation S-X (“Rule 3-14”) sets forth the...more

Goulston & Storrs PC

REIT Issues for Retail Leasing Professionals

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As retail leasing continues to evolve, real estate investment trust (REIT) landlords, retail tenants and the business / advisory teams on both sides will want to ensure that REIT issues are surfaced and negotiated before the...more

Verrill

Opportunity Fund Investors Prepare to Zone-In

Verrill on

Treasury Provides Additional Clarity on Opportunity Zones by Issuing Second Round of Proposed Regulations - On April 17, 2019, the U.S. Department of the Treasury issued its second set of proposed regulations (the “New...more

Williams Mullen

The Proposed Real Estate Safe Harbor for the Qualified Business Income Deduction

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On January 18th, the U.S. Department of Treasury and the Internal Revenue Service issued a package of guidance relating to the 20-percent qualified business income deduction for non-corporate taxpayers under Section 199A of...more

Benesch

Landmarks Newsletter - Summer 2018

Benesch on

Don’t believe everything you read about retail commercial real estate (Retail CRE). If you just looked at the headlines, then you would see that, since reaching a peak of 146.51 on July 25, 2016, the Dow Jones U.S. Retail...more

Miles & Stockbridge P.C.

IRS Issues Additional Guidance on REIT Parking Facility Income

In the recently released Private Letter Ruling 201628020, the IRS considered a situation where affiliated entities owned various properties in an office park; the IRS determined that the entities’ income from leasing space in...more

Benesch

Real Estate Market Intelligence - Retail Development Quarterly Report - Q1 2016

Benesch on

Key Findings - The U.S. retail sector remains commercial real estate’s most sluggish sector, partially due to robust building during the 2000s, which left a hangover of space, and partially because the U.S. recovery...more

K&L Gates LLP

Stores for Sale! Retailers and Restaurants Spin Off Real Estate

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Several major retailers and restaurant chains have recently engaged in a variety of transactions to spin off their real estate and lease it back. Retailers and restaurants are suddenly doing them, or considering them, at an...more

Benesch

Retail Real Estate: Quarterly Summary Report - Q1 2015

Benesch on

In this Issue: - National Market Trends - Leasing Trends - Major Industry Transactions - Retail in Ohio - Excerpt from National Market Trends: As more millennials move into urban...more

Pullman & Comley, LLC

Appellate Court Notes

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- SC19298 - Getty Properties Corp. v. ATKR, LLC Defendants appealed eviction judgments against them for a series of gas stations located on properties owned by the plaintiffs. Getty Properties Real Estate Investment...more

Baker Donelson

New HUD Guidance for Long Term Care Industry

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On April 25, 2014, HUD issued a new Mortgagee Letter (Mortgagee Letter 2014-06) that implements revised policies with respect to master leases and portfolios for HUD-insured financing of long term care facilities. This letter...more

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