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Herbert Smith Freehills Kramer

Australia’s non-resident CGT changes: a long awaited, but unwelcome, update for foreign investors

The 2024-25 Federal Budget contained a somewhat vague (but relatively modest) announcement of a ‘clarification and broadening’ of the classes of assets in respect of which non-residents would be subject to Australian capital...more

Kilpatrick

New California Statutes Reshape Retainage and Payment Practices in Private Construction Contracts

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Effective January 1, 2026, two groundbreaking California statutes will significantly impact private construction contracts executed after this date. The first, California Civil Code § 8811, imposes a strict five percent (5%)...more

Eversheds Sutherland (US) LLP

IRS releases new guidance on opportunity zone nominations

On April 6, 2026, the IRS released Rev. Proc. 2026-14 (Revenue Procedure), providing guidance regarding the nomination of census tracts to be designated as qualified opportunity zones (QOZs) pursuant to the new “OZ 2.0”...more

Cohen Seglias Pallas Greenhall & Furman PC

New York Lien Law and “Creative” Liens: When Your Client Tries to Lien for Showering and a Barbecue

mAs construction attorneys, we often come across exaggerated mechanic’s liens and sometimes “creative” liens. We also know that Lien Law § 3 is our north star, protecting those who perform labor or furnish materials for...more

Bennett Jones LLP

Would The Real Guarantor Please Stand Up

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Not all guarantees are created equal. There is considerable confusion amongst mortgage lenders when structuring a mortgage loan highlighted by a recurring tendency to insist on a guarantee from the beneficial owner of the...more

Pillsbury Winthrop Shaw Pittman LLP

Landlords Beware: A Tenant’s Bankruptcy May Limit Your Recovery More than You Think

A letter of credit may only be able to compensate landlords up to the amount of capped damages under the Bankruptcy Code, according to a Delaware Bankruptcy Court. Although letters of credit are designed to be independent of...more

DarrowEverett LLP

Assemblage Strategy: The Legal Playbook for Aggregating Commercial Real Estate

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In 2026, persistent urban land scarcity and robust demand for large-scale mixed-use, multifamily, and transit-oriented developments have made land assemblage one of the most powerful tools available to sophisticated...more

Nutter McClennen & Fish LLP

Real Estate Roundup (Q2 2026)

Welcome to the Q2 2026 edition of Nutter's Real Estate Roundup, a periodic update of the latest news, trends, and developments shaping the real estate landscape. This month we cover: Massachusetts Land Court’s New Process...more

Kohrman Jackson & Krantz LLP

New Opportunity Zone 2.0 Designation Rules: What States, Communities & Developers Need to Know

This week, Treasury released IRS Revenue Procedure 2026-14 directing States on the process to designate Opportunity Zones in the OZ 2.0 process. The window for designation opens on July 1, 2026, and runs through September 30,...more

Pullman & Comley - For What It May Be Worth

Don't Miss It: Connecticut's Income & Expense Filing Deadline Is June 1, 2026

If you are a commercial property owner with one or multiple income-producing properties in Connecticut, the deadline to file your 2025 annual income and expense report with your local assessor's office is just over a month...more

Holland & Knight LLP

Podcast - Palm Beach County Real Estate and the Next Wave of Transformational Development

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While Miami-Dade County development and South Florida's growing economy dominate headlines, just 40 minutes north lies another hotspot seeing a similar amount of success: Palm Beach County. In this podcast episode, Real...more

Katten Muchin Rosenman LLP

Sports Law Trends and Developments (USA — Illinois)

The past year saw a transformative acceleration of the integration between the real estate and sports industries across the United States. Gone are the days when stadiums and arenas simply served as home venues for teams....more

Tonkon Torp LLP

Washington’s Solicited Real Property Act Introduces New Twists to Some Real Estate Transactions

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Washington’s new Solicited Real Property Act took effect on January 1, 2026. The purported goal of the Act is to apply existing consumer protection laws for the benefit of sellers who do not actively seek to sell their real...more

Blake, Cassels & Graydon LLP

Caveat Emptor and Commercial Real Estate Considerations

The principle of caveat emptor, meaning “let the buyer beware,” remains an important legal doctrine for real property transactions in Canada. The Ontario Superior Court of Justice recently considered this legal principle in...more

Foley Hoag LLP - Energy & Climate Counsel

Massachusetts Commercial Property Assessed Clean Energy (CPACE): A New Era on the Horizon?

Nearly a decade ago, Massachusetts joined many other states in authorizing a Commercial Property Assessed Clean Energy (CPACE) program called PACE Massachusetts to support energy efficiency and renewable energy investments in...more

Arnall Golden Gregory LLP

New IRS Guidance May Allow Real Estate Businesses to Reclaim Bonus Depreciation Lost to Section 163(j) Elections

Key Takeaways - IRS opens a limited window to reverse prior Section 163(j) elections. Revenue Procedure 2026-17 allows certain real estate businesses to withdraw an otherwise irrevocable election and potentially reclaim bonus...more

Stevens & Lee

Deferred Consideration in Physician Practice Sales

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Deferred consideration is frequently used in physician practice sales to bridge valuation gaps and allocate post-closing risk (and upside) between buyers and sellers. Commonly structured as earnouts, deferred consideration...more

Allen Matkins

Sustainable Development and Land Use Update 4.8.26

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Half Moon Bay in San Mateo County was the only Bay Area jurisdiction on a list of 15 flagged by the state recently for failing to meet housing requirements, as California intensifies pressure on local governments to permit...more

Foley & Lardner LLP

OFAC Sanctions Cartel-Linked Timeshare Resort in Mexico: What Hospitality and Travel Companies Should Know

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On February 19, 2026, the U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) sanctioned a luxury timeshare resort near Puerto Vallarta connected to Cartel de Jalisco Nueva Generacion’s (CJNG). This...more

White & Case LLP

Debt markets evolve as data center boom builds

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New data centers are orders of magnitude larger than those built a decade ago and require vast sums of capital to construct. ...more

Parker Poe Adams & Bernstein LLP

IRS Clarifies Opportunity Zone Program, Identifying More Than 25,000 Eligible Census Tracts for Investors

Guidance issued this week by the IRS provides much-needed clarity for real estate developers, investors, and community leaders on which census tracts will qualify for the federal Opportunity Zone program....more

Saiber LLC

Navigating New Jersey’s Enhanced Flood Disclosure Requirements

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Effective on March 20, 2024, a newly enacted New Jersey statute expanded the obligations of sellers and landlords regarding flood risk transparency. These requirements apply to both residential and commercial transactions and...more

Venable LLP

Prince William County Moves to Eliminate By-Right Data Center Development

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The Data Center Opportunity Zone Overlay District (DCOZOD) in Prince William County, Virginia is set to be eliminated. This will significantly impact how future data center developments are permitted to proceed across the...more

King & Spalding

Common Ground: Abu Dhabi’s Updated Jointly Owned Property Regime - Structuring Implications for Capital

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Recent measures in Abu Dhabi have materially developed the emirate’s legal framework for jointly owned property. The changes are intended to strengthen governance, improve transparency on service charges and support the...more

Mandelbaum Barrett PC

Lit & Legit Business Briefs: Do Your Homework on Cannabis Properties

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Lit & Legit Business Briefs – Week 1 - In New Jersey, cannabis real estate requires more than just finding the right property. Operators must navigate both private property constraints and municipal approval....more

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