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Commercial Real Estate Updates

Read Commercial Real Estate Law updates, news, and legal commentary from leading lawyers and law firms:

Break notices when is a tenant not a tenant

by Dentons on

In yet another illustration of the registration gap, the High Court has confirmed in Sackville v. Robertson [2018] EWHC 122 (Ch) that an assignee of a registered lease may be precluded from exercising a contractual break...more

Dewatering During Construction and Post-Construction—Regulatory Paradigms and Options

Major construction projects, especially new office, residential and mixed-use buildings, often require dewatering to remove intercepted groundwater from subterranean areas. Intercepted water flows may continue even after...more

Opportunity Zones Could Spur Private Investment in Low Income Areas

by Harris Beach PLLC on

The latest tax reform passed in the Tax Cuts and Jobs Act (TCJA) created a new incentive which will impact real estate development in low-income communities by creating “Qualified Opportunity Zones.” The impact of these...more

No “Fake News” Here – Just the Facts on HVCRE

by Dechert LLP on

In case you’ve been too busy sifting through fake news to follow efforts to reform the High Volatility Commercial Real Estate (HVCRE) regulations that affect acquisition, development or construction (ADC) loans, here’s where...more

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

Regulatory Relief: It’s About Time

by Vedder Price on

In November 2016, with the election results confirmed, the banking industry was awash in hopes for a more lenient regulatory posture. To date, the industry has seen no reform. However, on March 14, 2018, the Senate passed and...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

Less Form, More Substance: The SEC Staff’s Recent Functional Approach to Section 3(c)(5)(C)

by K&L Gates LLP on

The staff of the Securities and Exchange Commission (“SEC”), in recognition of the evolution of the real estate business over the past 70 years, has been incrementally expanding the scope of a “qualifying asset” for purposes...more

Why did commonhold fail? The Law Commission issues call for evidence asking for the industry’s views

by Hogan Lovells on

The Law Commission has issued a call for evidence on commonhold law to understand why commonhold as a form of ownership has proved to be so unattractive to the property market. ...more

N.C. Supreme Court Holds Real Estate Brokers May Testify on the Issue of Fair Market Value

by Ward and Smith, P.A. on

In a recent opinion, the North Carolina Supreme Court expanded the possibilities of allowable testimony about a property's fair market value. In its decision in North Carolina Department of Transportation v. Mission...more

Outside the Bricks, Mortar and Numbers: Multifamily Property Due Diligence

by Hellmuth & Johnson PLLC on

In my previous career as a real estate broker, I used to advise clients there are three legs to a multifamily property valuation stool: Physical – the physical structure and mechanicals... Originally Published in Volume...more

Assessment Appeal Process May Provide Opportunities for Allegheny County Property Owners

by Tucker Arensberg, P.C. on

Property assessments in Allegheny County have been in the news for many years. While many property owners had their assessments reduced through appeals after the 2012 Countywide reassessment, there still may be opportunities...more

Blockchain: Coming to a CMBS Near You

by Polsinelli on

Although at first glance the underlying technology behind Bitcoin and mortgaged backed securities have little in common, blockchain technology has the potential to revolutionize securitizations because it permits value and...more

Maryland Lawmakers Consider Changes to Development Rights and Responsibility Agreements

by Miles & Stockbridge P.C. on

The Maryland General Assembly is currently considering House Bill 1390 (“HB1390”). As introduced, HB 1390 will materially impact the utility of the Development Rights and Responsibility Agreement (“DRRA”) for land owners,...more

Commercial tenants in Scotland must submit three-yearly LBTT returns

by Dentons on

The three-yearly return requirement - Land and Buildings Transaction Tax (LBTT) came into force in Scotland on 1 April 2015, replacing the Stamp Duty Land Tax (SDLT) regime for land transactions in Scotland. A major...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

The Active Business Owner And Passive Real Property

by Farrell Fritz, P.C. on

Why Real Property? It is not unusual for the owners of a closely held business to also own a number of real properties. For example, they may own real property that:- headquarters the business;- serves as a warehouse...more

Eleventh Circuit Holds Forfeited Deposit On Terminated Sale Is Ordinary Income

by Fox Rothschild LLP on

In CRI-Leslie, LLC, the Eleventh Circuit confronted whether a taxpayer is entitled to capital gains treatment for a forfeited deposit on the sale of land. CRI-Leslie, LLC, Donald W. Wallace, Tax Matters Partner v....more

California’s Proposed Opportunity Zones Announced

The Tax Cuts and Jobs Act creates a new tax incentive to stimulate economic development in certain low-income communities known as “Opportunity Zones.”  This program will allow businesses and commercial projects located in...more

Commercial Evictions: Mitigation in Commercial Lease Defaults

by Pepper Hamilton LLP on

When negotiating a commercial lease, one party or both parties often raise the issue of mitigation, generally meaning to make less severe. In the commercial lease context, it is most often discussed in the defaults and...more

Nassau County Commercial Real Property Tax Alert

by Farrell Fritz, P.C. on

Annual Survey of Income and Expenses – ASIE-2017 Pursuant to the Nassau County Administrative Code, Section 6-30, the Nassau County Department of Assessment (“the Assessor”) is requiring the submission of 2017 financial data...more

Sewer Authorities Could Owe Compensation For Repeated Sewage Overflows

Sewage backups tend to make relationships between landowners and their municipal sewer authorities rather, well, messy. When property is impacted by a sewer authority’s negligence, landowners would typically find a remedy in...more

Tax Law Changes Impacting Real Estate Owners, Developers, and Investors

by Hodgson Russ LLP on

On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the “Act”) into law. The Act provides the most sweeping change to the U.S. federal income tax laws in decades and will impact taxpayers engaged in the...more

Avoiding Development Disasters: Land Inventory and 1031 Exchanges

The ability to defer taxes through a 1031 Exchange can make or break a real estate transaction. But federal tax law does not treat all real estate owners equally. Under IRC Section 1031(a)(2), real property held “primarily...more

Get Ready to Pay More for Recording a Document in California

by Nossaman LLP on

For several years, we have been describing the (increasingly successful) efforts by California state and local government agencies to increase their tax take through new and expanded fees and taxes on real estate...more

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