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Who Owns and Controls Your Real Estate Entity? FinCEN Wants to Know, and its Final Rule is now in Effect

Morrison & Foerster LLP on 2/15/2024

This client alert is an update to an earlier MoFo client alert issued on December 8, 2022. In a final rule implementing the Corporate Transparency Act (the “Final Rule”), the Financial Crimes Enforcement Network (“FinCEN”)...more

Goodwin REIT Alert: Trends in REIT M&A (2022-2023)

Goodwin on 10/13/2023

In our 2022 alert “REIT M&A Trends Through the Pandemic,” we cataloged a total of 42 new REIT transactions announced between August 2020 and May 2022, a pace that rivaled or exceeded pre-pandemic levels. From May 2022 through...more

A Powerful Strategy Every Transitioning Real Estate Investor Should Know About During a Challenging Real Estate Market

Flaster Greenberg PC on 7/26/2023

Using a Delaware Statutory Trust Investment to Defer Tax In a Like Kind Exchange - The headwinds in the domestic real estate market have raised the profile of a relatively unknown but powerful investment strategy: exchanging...more

Public takeovers in the UK real estate sector

BCLP on 5/31/2023

BCLP has analysed all of the completed and ongoing public takeover transactions in the UK real estate sector since the beginning of 2019. Deal activity during that period has been consistently strong, with 15 completed...more

PropTech Update - 3.28.23

Allen Matkins on 3/30/2023

REITs are increasingly reliant on technologies across the spectrum of information technology and operating technology that range from cloud-based systems and the Internet of Things (IoT) to automated building management...more

UK REIT Reorganisations for Real Estate Funds - Six Key Factors for Success

Goodwin on 3/2/2023

As more real estate funds look to reorganise UK assets into REIT holding structures, we share our experience on what makes a smooth transition. The UK real estate investment trust (REIT) is experiencing a revival. Recent...more

M&A in 2022 and Trends for 2023

Morrison & Foerster LLP on 1/23/2023

Following a year of unprecedented M&A deal activity, 2022 saw the global M&A market settle back into a more familiar pace. The year finished 38.8% lower than 2021’s record level, but only 9.3% lower than 2015-2019 averages,...more

Greening Real Estate - understanding the Green Premium in Corporate Real Estate M&A - Energy Efficiency Series - Part 2

BCLP on 1/13/2023

In the first part of our series on Energy Efficiency, we looked at the backdrop and the various factors at play in relation to the target of achieving net-zero by 2050. In this article, we will explore how that backdrop is...more

Ohio’s Top Securities Regulator Backs Restrictions on REIT Investments

Kohrman Jackson & Krantz LLP on 11/4/2022

The North American Securities Administrators Association (NASAA), a non-governmental organization that recommends securities regulations for state adoption, has published proposed rules that would limit the ability of...more

Goodwin REIT Alert: REIT M&A Trends Through the Pandemic (2020-2022)

Goodwin on 6/6/2022

As in most other market sectors, REIT M&A activity came to a screeching halt in March 2020 as the COVID-19 pandemic took hold in the United States and globally. In the face of significant uncertainty surrounding the ability...more

M&A in 2021 and Trends for 2022

Morrison & Foerster LLP on 1/21/2022

2021 M&A smashed U.S. and global records. The year saw the arrival of a new U.S. administration, the release of COVID-19 vaccines, as well as continued questions regarding the impact of the pandemic, including the year-end...more

Impact of UK Autumn Budget on real estate sector

BCLP on 10/28/2021

It was a relatively light Budget for the real estate sector. Highlights included the long-awaited announcement of the rate of the residential property developer tax and some reform of business rates....more

What Is A Cannabis REIT?

Vicente LLP on 4/26/2021

What is a REIT? “REIT” stands for Real Estate Investment Trust. Typically, a REIT is a corporation that has elected to be taxed as a REIT (which provides several tax advantages, including the ability to deduct dividends from...more

Seth Eaton Discusses Modifications and Workouts of Commercial Real Estate Loans during the COVID-19 Pandemic

Winstead PC on 9/25/2020

Watch Real Estate Finance Shareholder Seth Eaton discuss loan modifications and how they have evolved throughout the COVID-19 pandemic. Seth outlines several different phases of loan modifications and highlights key points...more

New Guidance Allows Publicly-Offered REITs and RICs to Issue up to 90% of Qualifying Dividends in the REIT or RIC’s Own Stock...

Proskauer - Tax Talks on 5/13/2020

On May 4, 2020, the IRS issued Revenue Procedure 2020-19, which temporarily allows a publicly-offered REIT or RIC to pay as much as 90% of a distribution in its own stock (rather than cash or other property) and still have...more

Financial Daily Dose 1.14.2020 | Top Story: Amazon Hit with Antitrust Case by India’s Government

Robins Kaplan LLP on 1/14/2020

BlackRock Inc. will sell out of all companies “that get more than 25% of sales from thermal coal.” This threshold, however, won’t affect larger, diversified miners—which includes some of the biggest coal shippers....more

Treasury and IRS Issue Final Regulations on Base Erosion and Anti-Abuse Tax (The BEAT)

A&O Shearman on 12/11/2019

On December 2, 2019, the Treasury Department and the Internal Revenue Service (the “IRS”) issued final and proposed regulations (the “Final Regulations” and the “2019 Proposed Regulations,” respectively) regarding the base...more

FAQs about Real Estate Investment Trusts

Morrison & Foerster LLP on 7/22/2019

What is a REIT? - A REIT refers to a “real estate investment trust,” which is an entity entitled to beneficial federal income tax treatment if it satisfies various requirements relating to its organization, its ownership,...more

European Real Estate Finance: Recent developments – June 2019

White & Case LLP on 6/11/2019

As part of our periodic updates, here is an overview of recent developments of relevance to participants in the real estate finance market across certain key jurisdictions in Europe....more

Sustainable Development and Land Use Update - June 2019

Allen Matkins on 6/10/2019

Focus - Los Angeles homelessness rises sharply as housing crisis deepens - Reuters – June 4 - Los Angeles County’s homeless population has swelled by 12 percent during the past year as a shortage of affordable housing...more

SEC Issues Guidance on Cybersecurity and its Interplay with Corporate Governance

King & Spalding on 4/3/2018

The Securities and Exchange Commission (SEC) recently published interpretive guidance on public company cybersecurity disclosures, including publicly traded real estate investment trusts. While the new guidance confirms the...more

Impact of the New Tax Reform Legislation on the Real Estate Industry

King & Spalding on 1/15/2018

On December 22, the President signed the Tax Cuts and Jobs Act (“TCJA”) into law. TCJA changes the taxation of individuals and businesses in many ways. While there are still many open questions to be addressed by technical...more

U.S. Senate Passes Its Version of the Tax Cuts and Jobs Act (H.R. 1); Descriptions of the Bills Passed in the House and Senate and...

Proskauer - Tax Talks on 12/12/2017

In the early hours of Saturday morning, the U.S. Senate passed the Tax Cuts and Jobs Act (H.R. 1) (the “Senate bill”), just over two weeks after the U.S. House of Representatives passed its own version of the same legislation...more

House of Representatives Passes the Tax Cuts and Jobs Act (H.R. 1); Senate Finance Committee Approves Modified Version; Comparison...

Proskauer - Tax Talks on 11/20/2017

Yesterday afternoon, the House of Representatives passed the Tax Cuts and Jobs Act (H.R. 1) (the “House bill”). The House bill is identical to the draft bill approved by the House Ways and Means Committee on November 10. Late...more

REIT Implications of the New “Big Six” Tax Reform Framework

King & Spalding on 9/29/2017

On September 27, the Trump administration and the Republican leadership in the House and Senate released a document called the “Unified Framework for Fixing Our Broken Tax Code” (the “Framework”), which lays out the core...more

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