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Tax Law Impacts of the 2017 Tax Reform on Real Estate Industry

by Hinshaw & Culbertson LLP on

Generally, the new tax reform act (P.L. 115-97) enacted into law in December 2017 represents a boon for the real estate industry. The law offers additional incentives for investors in real estate, both by offering lower tax...more

Practical Insights on Tax Reform: Impact on the Real Estate Industry

On December 22, 2017, President Trump signed into law legislation, known as the Tax Cuts and Jobs Act (“TCJA”), which is the most extensive overhaul of the United States of the Internal Revenue Code (the “Code”) in 30 years....more

Tourism: Taking Oman to the next level

by Dentons on

The Sultanate of Oman possesses a number of the key characteristics of a premier tourist destination – a diverse environment, unspoiled beaches, breath-taking mountains and a wealth of historical sites (including a number...more

Impact of the Tax Cuts and Jobs Act on the Real Estate Industry

by Shearman & Sterling LLP on

On December 22, 2017, H.R.1, commonly referred to as the Tax Cuts and Jobs Act (“Tax Act”) was signed into law. The Tax Act made the most significant changes to the U.S. tax code since 1986, and will have an effect on...more

Qualified Opportunity Zones: New Chance to Reward Private Investments

by Murtha Cullina on

With the passage of H.R. 1, the federal “Tax Cuts and Jobs Act,” Congress last December approved a new program of tax incentives to spur private investment in designated low-income community census tracts which will be known...more

Michigan to Enact the Uniform Commercial Real Estate Receivership Act

by Miller Canfield on

A commercial real estate receiver’s powers will be clarified when Michigan’s Uniform Commercial Real Estate Receivership Act (the “Act”) becomes effective in May. The legislation, signed by Gov. Rick Snyder on Feb. 6, 2018,...more

MoFo's Quick Guide to: REIT IPOs - February 2018

Real estate investment trusts (“REITs”) are endlessly inventive. They were first developed in the 1960s as a means for ordinary retail investors to hold interests in real estate. The REIT market has waxed and waned over the...more

New Carried Interest Rules of Interest to Real Estate Developers and Asset Managers

by McNair Law Firm, P.A. on

Prior to the passage of the Tax Cuts and Jobs Act (the “Act”), one of the more controversial and hotly-debated tax benefits was the so-called “carried interest,” which allowed certain fund managers and venture capital firms...more

New Pennsylvania Personal Income Tax Withholding Requirements

by Cozen O'Connor on

Effective December 29, 2017, Pennsylvania imposes new Personal Income Tax (PIT) withholding obligations on certain lessees of non-residential real property and non-employer payors of Pennsylvania source compensation and...more

Decoding the Tax Cuts and Jobs Act – Part IV: The IRC § 199A Deduction for Qualified Business Income—the Devil Is in the Details...

by Garvey Schubert Barer on

BACKGROUND - The Tax Cuts and Jobs Act (“TCJA”) adopted a new 20% deduction for non-corporate taxpayers. It only applies to “qualified business income.” The deduction, sometimes called the “pass-through deduction,” is...more

Real Estate Aspects of Tax Reform

On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the most extensive overhaul of the United States tax regime in over thirty years. The new tax laws will have a significant impact upon...more

CVAs: A 2018 Revival

by White & Case LLP on

With miserable Christmas trading figures exacerbating an already challenging climate for UK retailers, a growing number of companies are turning to company voluntary arrangements ("CVAs") as a possible source of respite. Most...more

Focus on Restructuring Processes: CVAs and Liquidation in the context of Carillion

by Dechert LLP on

In recent months certain restructuring processes have gained quite some notoriety in press headlines in connection with a number of UK businesses. This article provides secured lenders with a brief recap on the key points to...more

The New 20% Pass-Through Deduction: Can Real Estate Owners Claim It?

by McNair Law Firm, P.A. on

The new 20% deduction for “pass-through” business owners under the Tax Cuts and Jobs Act is raising many questions from owners of real estate-related businesses. Can these owners qualify for this important deduction, and...more

The Real Property Business And The Tax Cuts & Jobs Act

by Farrell Fritz, P.C. on

The Tax Cuts and Jobs Act of 2017[1] went into effect only two weeks ago. Many of its provisions represent significant changes to the Code, and it will take most of us several months to fully digest them,[2] to appreciate...more

It’s Never Too Late to Ensure Your Association is Properly Insured

by Husch Blackwell LLP on

It has been said that insurance is the only product that both the seller and buyer hope is never used. That certainly rings true when it comes to community Associations’ insurance policies, but it does not diminish the need...more

Prevailing Plaintiff Found To Be Liable For Defendant's Legal Fees

by Allen Matkins on

The Fourth District Court of Appeal's decision in Burkhalter Kessler Clement & George LLP v. Hamilton (Cal. Ct. of Appeal Case No. G054337 (Jan. 8, 2018) reminded me of the opening lines of Carole King's 1971 hit song Sweet...more

Court Ruling Highlights “The Perils Of Going Into Business With Family Members”

by Murtha Cullina on

An Indiana Court of Appeals recently ruled upon a dispute between a mother and her daughter and son-in-law(and their business) concerning the lease of commercial property and the repayment of loans the mother made on the...more

New Internal Revenue Code Section 199A: The 20% Deduction for “Pass-Thru” Businesses

by McNair Law Firm, P.A. on

Aside from corporate tax reductions, one of the most important aspects of the new Tax Cuts and Jobs Act beginning this year is the new 20% deduction for “pass-thru” businesses – i.e. businesses that are not corporations. With...more

Your Tenant Has Filed for Bankruptcy: What Should You Do?

Unfortunately, commercial tenant bankruptcies have become common and are likely to continue as a commercial landlord, what are your rights and what should you do when your tenant has just filed for bankruptcy protection? A...more

West Coast Real Estate Update - December 2017

by Holland & Knight LLP on

New California Ballot Initiative Targets Proposition 13 Tax Limit for Corporate Properties - Proposition 13, which was approved in California 40 years ago, could potentially be up for debate in 2018. A ballot initiative...more

Business Highlights of the 2017 Tax Cuts and Jobs Act

The highly anticipated Tax Cuts and Jobs Act is expected to be signed into law in early 2018. This Act when signed will be the largest tax reform since 1986 and as a result, can affect many aspects of your business. Here...more

Real Estate and Land Use - New Trump Tax Plan’s Impact on Real Estate

On Wednesday, Dec. 20, 2017, Congress passed a sweeping $1.5 trillion tax reform of the Internal Revenue Code of 1986. Dubbed the “Tax Cuts and Jobs Act,” the bill next heads to the President’s desk to be signed into law,...more

Sale Of Shares At Sheriff’s Sale May Constitute Conversion

by Allen Matkins on

One might expect that a sheriff’s sale of stock pursuant to a writ of execution could not result in a viable claim for conversion by a judgment debtor. A California Court of Appeal, however, has ruled that it could....more

Early Takeaways for REITs from Tax Reform Season

by King & Spalding on

After months of being communicated through vague frameworks and political talking points, Republican tax reform proposals have finally been unveiled in legislative language. Earlier this month, H.R.1, the Tax Cuts and Jobs...more

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