Abraham Shashy, Jr.

King & Spalding

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Treasury Issues Final Regulations Addressing “Domestically Controlled” REIT Status

On April 25, 2024, the IRS and Treasury issued final regulations (the “Final Regulations”) addressing whether a real estate investment trust (a “REIT”) or a regulated investment company (a “RIC”) will constitute a...more

5/3/2024 / C-Corporation , Fair Market Value , Final Rules , FIRPTA , Income Taxes , Internal Revenue Code (IRC) , Regulatory Standards , REIT , Rulemaking Process , U.S. Treasury

Proposed Regulations Would Impact Taxation of Investment in U.S. Real Estate by Non-U.S. Investors

On December 29, 2022, the IRS and Treasury issued proposed regulations (the “Proposed Regulations”) addressing (1) whether a real estate investment trust (a “REIT”) or a regulated investment company (a “RIC”) will constitute...more

1/20/2023 / C-Corporation , FIRPTA , Foreign Investment Entities (FIEs) , Internal Revenue Code (IRC) , IRS , Proposed Regulation , Real Estate Investments , REIT , Taxation , U.S. Treasury

Ares Checked the Box – Should I? Entity Choice After Tax Reform

Ares Management LP (“Ares”) is a publicly traded investment firm that until now has been structured as a “publicly traded partnership” (“PTP”). Specifically, Ares is a Delaware limited partnership that has historically...more

2/28/2018 / C-Corporation , Income Taxes , Tax Code , Tax Cuts and Jobs Act , Tax Reform

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