News & Analysis as of

Investment Funds Real Estate Investment Trust

Whitman Legal Solutions, LLC

Rule 506 Offerings Continue to be Popular with Real Estate Companies

Like an accordionist, real estate sponsors often seek to be innovative. Cutting-edge opportunities like crowdfunding and online selling platforms call to them. However, based on statistics from the Securities and Exchange...more

Goodwin

Goodwin REIT Alert: Trends in REIT M&A (2022-2023)

Goodwin on

In our 2022 alert “REIT M&A Trends Through the Pandemic,” we cataloged a total of 42 new REIT transactions announced between August 2020 and May 2022, a pace that rivaled or exceeded pre-pandemic levels. From May 2022 through...more

Morrison & Foerster LLP

On the REIT Track

UK real estate investment trusts (UK REITs) benefit from certain tax exemptions that have the effect of putting their shareholders in a tax position broadly equivalent to that of a direct investor in UK real estate. Those...more

Whitman Legal Solutions, LLC

Which are the Better Investment -- REITs or Private Real Estate Funds?

Among real estate investments, real estate investment trusts (REITs) and real estate funds may look similar to the casual observer. However, although both focus on real estate and real estate-related assets, their structures,...more

Akin Gump Strauss Hauer & Feld LLP

IRS Takes View That FIRPTA Exemption for Publicly Traded Stock Must Be Tested at Partnership Level

Key Points Internal IRS correspondence in the form of a recent Chief Counsel Memorandum concludes that funds structured as partnerships (e.g., master funds in a standard master-feeder structure) must determine the...more

Nutter McClennen & Fish LLP

The Corporate Transparency Act Webinar Recap

Watch the full recording. What Is the CTA? The CTA (31 USC § 5336; 31 CFR 1010) is intended to strengthen the federal government’s anti-money laundering efforts by requiring many business entities to report information...more

BCLP

Spring Budget 2023 - tax impact on the real estate sector

BCLP on

Underneath the headline points, the Budget contained a number of measures designed to fulfil the Chancellor’s objective of encouraging growth and investment. There was broadly good news for those investing in UK real estate....more

Goodwin

UK Spring Budget 2023: Implications and Insights for Real Estate Funds

Goodwin on

Amongst the usual round of rate changes and technical measures (including replacement of the capital allowances “super-deduction” regime with full expensing for companies incurring expenditure on plant and machinery over the...more

Bilzin Sumberg

Proposed Regulations May Affect Taxation of Foreign Investors in REITs

Bilzin Sumberg on

On December 29, 2022 the IRS and the Treasury Department issued a notice of proposed rulemaking (REG-100442-22) (the “Proposed Regulations”) that, among other things, affects the determination when Real Estate Investment...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

Whitman Legal Solutions, LLC

Selling Real Estate Securities: The “Issuer Exemption” from Broker-Dealer Licensing

When companies sell their own securities, their executives and employees must be careful not to run afoul of the Securities Exchange Act of 1934 (Exchange Act) and broker-dealer licensing requirements. These challenges are...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

BCLP

Impact of UK Autumn Budget on real estate sector

BCLP on

It was a relatively light Budget for the real estate sector. Highlights included the long-awaited announcement of the rate of the residential property developer tax and some reform of business rates....more

McDermott Will & Emery

What Is a QOF?

McDermott Will & Emery on

Since coming into effect in January 2018, Subchapter Z of the US Tax Code—also known as the opportunity zone provisions—has enabled investors to pour billions of dollars into a broad array of businesses, from real estate...more

BCLP

Funds First Autumn legal and regulatory update for real estate funds

BCLP on

At our recent Funds First webinar we shared some technical and market issues and updates on a selection of key developments of impact for real estate funds. Our discussion covered the Long Term Asset Fund (LTAF) , the...more

A&O Shearman

Opportunity and optimism: Review of the UK funds regime - a call for input by the UK government

A&O Shearman on

As part of its March 2020 Budget, the UK government announced that it would undertake a review of the UK’s funds regime. Since then, the UK government has gone on to publish a series of consultations and documents, committing...more

BCLP

BCLP Spring Funds First Update

BCLP on

Welcome to our Spring 2021 Funds First Update: a snapshot of some of the main developments and upcoming changes that we think will be of interest to fund managers, fund investors and to the funds sector as a whole. Despite...more

BCLP

Promoting UK funds – improving the tax treatment of asset holding companies in the UK

BCLP on

As part of an initiative to promote UK funds the government is proposing a beneficial new tax regime for asset holding companies (AHC) in investment fund structures. This is intended to make the UK a more competitive location...more

BCLP

Promoting UK funds - potential reform of the UK REIT regime

BCLP on

As part of an initiative to promote UK funds the government is consulting on changes to the UK REIT regime. These changes are intended to make the UK REIT regime more attractive and simpler....more

Vinson & Elkins LLP

[Webinar] PIPE Transactions in the REIT Space - September 17th, 11:00 am - 12:00 pm CT

Vinson & Elkins LLP on

A Private Investment in Public Equity (“PIPE”) transaction can be an effective way for a public company to raise capital in a turbulent market environment. In this REIT Series presentation, V&E REIT professionals will provide...more

Hogan Lovells

China launches pilot scheme for C-REITs: the era of REITs "with Chinese characteristics" begins

Hogan Lovells on

On 30 April 2020 the People's Republic of China (China or the PRC) announced a pilot scheme for establishing real estate investment trusts (REITs) dedicated to the infrastructure sector, dubbed as the "real" China REITs...more

Orrick, Herrington & Sutcliffe LLP

Focus on Alternatives – The Specialised Supported Living Sector in the UK

Alternative assets remain very much at the forefront of European commercial real estate investment and lending strategies. These assets are outside the traditional core segments of office, industrial and retail, and are often...more

A&O Shearman

Opportunity Zones: Final Regulations Provide Additional Flexibility

A&O Shearman on

On January 13, 2020, the Treasury Department and the Internal Revenue Service published final regulations (the “Final Regulations”) regarding “Qualified Opportunity Zones” (“QOZs”) and “Qualified Opportunity Funds” formed to...more

Shumaker, Loop & Kendrick, LLP

Client Alert: End of Year Deadline for Opportunity Zone Investments

The Tax Cuts & Jobs Act (TCJA) created Opportunity Zones (“OZ”) which offer investors the chance to defer and eliminate capital gains based on investments in designated zones that meet certain requirements and hit specified...more

Akin Gump Strauss Hauer & Feld LLP

ADGM Entities May Now Own Property in Abu Dhabi

Qualifying Abu Dhabi Global Market (ADGM) entities, including special purpose vehicles, foundations and real estate investment funds, may now hold title to property in Abu Dhabi (onshore and in the free zone) thanks to an...more

38 Results
 / 
View per page
Page: of 2

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide