News & Analysis as of

Investment Adviser Real Estate Investment Trust

Procopio, Cory, Hargreaves & Savitch LLP

What to Expect from the SEC’s Examination Focus in 2024

Investment advisers, broker-dealers, fund managers and other financial professionals could be impacted in 2024 by the U.S. Securities and Exchange Commission’s (SEC) continued focus on upcoming examinations. The SEC unveiled...more

Dechert LLP

SEC Division of Examinations Releases 2024 Priorities

Dechert LLP on

The SEC’s Division of Examinations (EXAMS) published its report on 2024 Examination Priorities on October 16, 2023. The 2024 Examination Priorities continue to reflect an examination program that is vigorous and broad...more

Harris Beach PLLC

SEC Examination Priorities for 2024

Harris Beach PLLC on

The United States Securities and Exchange Commission’s Division of Examinations announced its examination priorities for fiscal year 2024 on October 16, 2023. The timing of the announcement is significant because it is the...more

Bressler, Amery & Ross, P.C.

Regulation BI: Key Perspectives from Recent Report by State Regulators

The North American Securities Administrators Association (NASAA) recently released a report prepared by its Broker-Dealer Section Committee (Committee) presenting the findings of Phase II (B) of its National Examination...more

Flaster Greenberg PC

A Powerful Strategy Every Transitioning Real Estate Investor Should Know About During a Challenging Real Estate Market

Flaster Greenberg PC on

Using a Delaware Statutory Trust Investment to Defer Tax In a Like Kind Exchange - The headwinds in the domestic real estate market have raised the profile of a relatively unknown but powerful investment strategy: exchanging...more

Mintz

Raters gonna rate... but there's a bright side!

Mintz on

These days, we seem to be surrounded by cautionary forecasts. For example, in a recent post about U.S. REITs, Fitch Ratings indicated that it expects to see slower growth in the sectors that have been growing, and additional...more

Morrison & Foerster LLP

Who Owns and Controls Your Real Estate Entity? FinCEN Wants to Know

Under a final rule (the “Final Rule”) recently issued by the Financial Crimes Enforcement Network (“FinCEN”), beginning January 1, 2024, entities that own and operate U.S. real estate must report their “Beneficial Owners”—the...more

Brownstein Hyatt Farber Schreck

State Securities Regulators Propose Drastic Regulations on Non-Traded REITs

PROPOSAL FORECASTS GREATER REGULATION OF ALTERNATIVE ASSETS - On July 12, 2022, the North American Securities Administrators Association, Inc. (“NASAA”), an organization representing state securities regulators, released a...more

Kilpatrick

SEC Division of Examinations Releases 2021 Examination Priorities

Kilpatrick on

Each year, the SEC’s Division of Examinations (f.k.a. OCIE) (the “Division”) releases its priorities for the upcoming year, providing SEC registrants with a helpful tool to assist in managing, reviewing, and updating their...more

Morrison & Foerster LLP

MoFo Tax Talk - Volume 8, No. 3

Final and Temporary Dividend Equivalent Regulations Issued – Some Good, Some Bad, And Some Ugly: On September 17, 2015, the Internal Revenue Service (“IRS”) released final and temporary regulations under Section 871(m),...more

Goodwin

Commerce Department Survey of Financial Services Transactions with Foreign Persons Due November 1, 2015

Goodwin on

The Commerce Department’s BE-180 Survey of Financial Services Transactions is a mandatory benchmark survey conducted every five years and administered by the Bureau of Economic Analysis (the “BEA”). Reports are required by...more

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