The Corporate Transparency Act (the “CTA”), a new federal law, went into effect on January 1, 2024. The CTA requires that certain entities file Beneficial Ownership Information Reports (“BOI Reports”) with the Financial...more
In this program, attorneys in the Restructuring & Reorganization, Real Estate, Tax, and REIT Capital Markets practices discuss the various out of court considerations that commercial real estate enterprises will want to...more
5/31/2023
/ Capital Raising ,
Commercial Real Estate Market ,
Continuing Legal Education ,
Debt Restructuring ,
Disclosure Requirements ,
Events ,
Financial Distress ,
Forbearance Agreements ,
Loan Modifications ,
Popular ,
Risk Management ,
Sale of Assets
Public REITs should take steps to enhance their financial reporting processes to ensure that they will be able to provide daily quantitative share repurchase information and comply with additional new disclosure requirements...more
On August 25, 2022, the Securities and Exchange Commission (the “SEC”) announced that it adopted a final rule requiring companies to disclose information that is intended to reflect the relationship between compensation paid...more
9/14/2022
/ CD&A ,
Compensation ,
Disclosure Requirements ,
Emerging Growth Companies ,
Executive Compensation ,
Foreign Private Issuers ,
GAAP ,
Pay-for-Performance ,
Principal Executive Officer ,
Regulation S-K ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act ,
Shareholders ,
Smaller Reporting Companies ,
Total Shareholder Return (TSR)
Global real estate accounts for over 20% of greenhouse gas emissions and approximately 40% of the world’s energy consumption. As a result, the transition to a low-carbon global economy must include efforts to decarbonize the...more
Much has been said about the need for countries and companies to build a low-carbon global economy. Multiple estimates of the amount of capital that will be needed to fund the energy transition over the next several decades...more
3/31/2022
/ Biden Administration ,
Carbon Capture and Sequestration ,
Carbon Emissions ,
Clean Energy ,
Climate Change ,
Environmental Social & Governance (ESG) ,
Green Buildings ,
Real Estate Development ,
Real Estate Market ,
REIT ,
Sustainability
In this program, V&E attorneys will discuss key commercial, legal, and tax issues involved in negotiating, documenting, and closing real estate joint venture agreements....more
As a result of COVID-19, the markets have been in turmoil and businesses — and thus, tenants and borrowers — have been struggling. Real estate investment trusts (“REITs”) are facing, and will continue to face, additional...more
On March 2, 2020, the SEC adopted amendments to Rule 3-10 of Regulation S-X in order to simplify and streamline the financial disclosure requirements applicable to registered offerings of guaranteed debt securities. The SEC...more
In the early 1990s, several MLPs converted into REITs to take advantage of better capital formation opportunities, but the REIT structure was not suitable for many midstream assets. Recent IRS guidance suggests this historic...more
2/5/2020
/ Asset Management ,
Capital Formation ,
Capital Markets ,
Continuing Legal Education ,
Energy Sector ,
Equity ,
Events ,
IRS ,
Midstream Contracts ,
MLPs ,
REIT ,
Tax Planning