News & Analysis as of

Real Estate Investment Trust

IRS Issues Guidance on Stock/Cash Dividends for REITs and RICs

On August 11, 2017, the Internal Revenue Service released guidance allowing publicly offered real estate investment trusts and regulated investment companies to distribute earnings in a combination of cash and stock as long...more

Revised NYSE Dividend Notification Requirements

by Goodwin on

The New York Stock Exchange has amended its Listed Company Manual to require listed companies to notify the NYSE at least 10 minutes before the company announces any dividend or stock distribution or the fixing of a record...more

IRS Provides Guidance on Stock Distributions for Publicly Offered REITs and RICs

by Latham & Watkins LLP on

Revenue procedure sets forth requirements for ensuring certain stock distributions are treated as property distributions eligible for dividends paid deduction. On August 11, 2017, the Internal Revenue Service (IRS)...more

Tax Talk: Volume 10, Issue 2

by Morrison & Foerster LLP on

EDITOR’S NOTE - With the failure of health care legislation to “repeal and replace” the Affordable Care Act, eyes in Washington, D.C. are now turning to tax reform. Since Congress plans to take August off, any real tax...more

Court Considers Fiduciary Duties in Merger under Minnesota Law

The United States District Court for the District of Minnesota considered the application of the fiduciary duties of directors in the context of a merger under the Minnesota Business Corporation Act. The case, Lusk et al v....more

Delaware Court Of Chancery Finds Demand Futility Where Plaintiff Adequately Alleged That Board's Approval Of Challenged...

by Shearman & Sterling LLP on

On August 1, 2017, Vice Chancellor Tamika Montgomery-Reeves of the Delaware Court of Chancery denied a motion to dismiss a stockholder complaint asserting claims for breach of fiduciary duty against directors and executives...more

The Affordable Housing Problem

by King & Spalding on

The multi-family development boom over the last several years has thrust affordable housing to the forefront of housing market discussions. According to the “State of the Nation’s Housing 2016” report by Harvard’s Joint...more

Should REITs Worry About Section 1031 Repeal?

by King & Spalding on

One of the headline proposals contained in the Republican Party’s “Better Way” blueprint for tax reform was immediate expensing of business investments. Although the Blueprint does not directly address like-kind exchanges,...more

15 Creative Ways Large Real Estate & Infrastructure Developers Raise Millions Outside of Traditional Debt and Equity (Part II)

by Slim Ventures LLC on

There is an expression that land development is a wealthy man’s game. Indeed, in our recent meeting with a very seasoned developer (over 30,000 lots before the Recession, now, licking his wounds, down to only 900), he...more

FCC Actions Affecting Building Owners

Owners and managers of multi-tenant environments (“MTEs”), such as apartment buildings, filed initial comments in the Federal Communications Commission’s (FCC’s) proceeding to reexamine various types of arrangements between...more

Holland & Knight's Inaugural Israel Practice Newsletter - July 2017

by Holland & Knight LLP on

...We invite you to read our inaugural Israel Practice newsletter, in which our authors discuss pertinent American-Israeli topics. As Israel has been a crossroads and a prolific source of new ideas for more than 3,000 years,...more

Good News for Taxpayers: IRS Targets for Reform Burdensome Regulations on Partnerships, Corporations, REITs, Estates, and More

Earlier this year, President Trump issued Executive Order 13789, which ordered the Treasury Department to review all significant tax regulations issued after December 31, 2015 and identify regulations that impose an undue...more

Treasury Dept. Identifies 8 "Significant Tax Regulations" for Review to Reduce Burden

by Holland & Knight LLP on

The U.S. Department of the Treasury announced on July 7, 2017, in Notice 2017-38 (the Notice) that it has identified as "significant tax regulations" eight sets of U.S. federal tax regulations that were issued between Jan. 1,...more

Department of the Treasury Issues another Invitation to Taxpayers to Comment on Department Regulations

by K&L Gates LLP on

On June 30, 2017, we alerted stakeholders to the request by the Department of the Treasury (the “Department”) for public comments to assist the Department in its broad review of Department guidance that should be modified,...more

Upcoming REITs in Poland

by Dentons on

In May 2017, the Polish Government published the second, improved draft bill introducing Real Estate Investment Trusts (“REITs”) in Poland, following the first one which was announced in October 2016....more

Update: Dubai International Financial Centre (“DIFC”) Based Entities Allowed to Own Properties Registered with the Dubai Land...

by K&L Gates LLP on

The DLD and the Dubai International Financial Centre Authority (“DIFCA”) entered into a Memorandum of Understanding (“MoU”) on 4 May 2017 which allows DIFC entities to purchase property and register real estate title with the...more

REIT Advisor - June 2017

by King & Spalding on

Business Disruption Risk - Given the recent events around the world, including both terrorist attacks and severe storms, REITs continue to cite business interruption risks as a significant concern for implementing...more

Trends in cross-border real estate investment and the changing tax landscape

by Hogan Lovells on

Real estate markets in both the U.S. and Europe continue to attract significant overseas investment. With interest rates at or near all-time lows, and dwindling returns in other asset classes, real estate has emerged as...more

West Coast Real Estate Update - June 2017 #1

by Holland & Knight LLP on

Google's New Office Space Could Have Huge Impact on Downtown San Jose - San Jose is the largest city in California's Silicon Valley, yet some of the tech industry's largest employers maintain their biggest offices...more

Your Daily Dose of Financial News

by Robins Kaplan LLP on

Uber CEO Travis Kalanick’s indefinite leave of absence just got a whole lot more definite with news late yesterday that, bowing to pressure from shareholders, Kalanick has resigned from his post altogether....more

IRS Re-Releases Partnership Audit Regulations

The IRS has released proposed regulations implementing the new centralized partnership audit rules. These regulations are virtually identical to the regulations that were released and then pulled in January of this year. ...more

A New Draft REIT Act was Submitted

by K&L Gates LLP on

On May 26, 2017, the Ministry of Finance submitted a new draft act on real estate investment trusts dated May 19, 2017 (“Draft”). Pursuant to art. 1 section 1 of the Draft, REIT shall include joint stock companies: -...more

Dubai International Financial Centre Based Entities Allowed to Own Properties Registered with the Dubai Land Department

by K&L Gates LLP on

On 6 May 2017 the Dubai Land Department (DLD) and the Dubai International Financial Centre (DIFC) announced that they had entered into a Memorandum of Understanding (MoU) which allows DIFC entities to purchase property and...more

2017 Legislative Update

by Miles & Stockbridge P.C. on

In 2017, the Maryland General Assembly, during its 437th session, adopted stockholder-friendly legislation concerning Maryland corporations and real estate investment trusts, while rejecting or delaying more radical changes...more

Your Daily Dose of Financial News

by Robins Kaplan LLP on

With complaint piling up, Fannie Mae has decided to stop selling REO properties to Vision Property, the rent-to-own home business that’s been the subject of predatory-lending investigations of late....more

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