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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

Foreign Guarantees and Collateral in Play Following Finalization of Deemed Dividend Regulations

On May 22, 2019 the Treasury Department and the Internal Revenue Service released regulations (the “Final Regulations”) finalizing and making certain technical changes to proposed regulations (the “Proposed Regulations”,...more

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