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Recent Measures in the District of Columbia Negatively Impact Opportunity Zone Investment Returns

The District of Columbia is implementing certain new regulations and has also enacted new legislation that will likely result in a reduction in expected investment returns and create overly burdensome government oversight...more

District of Columbia Eliminates Regulatory Exemption to Unincorporated Business Franchise Tax

The District of Columbia (the District) imposes franchise taxes, in lieu of income tax, on “unincorporated businesses” such as partnerships or limited liability companies that are taxed as partnerships. The current franchise...more

Coronavirus and Commercial Lease Considerations in the New York Metropolitan Area

The novel coronavirus outbreak and subsequent national lock-down has had a major impact on the business operations of commercial tenants in New York, New Jersey, and Connecticut (the “Tri-State Area”), as well as across the...more

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