Key Lease Work Letter Issues When the Tenant Is Doing the Work
Key Lease Work Letter Issues When the Landlord Is Doing the Work
This is the first edition of Holland & Knight's Federal Real Estate Leasing Year in Review. For years, our GSA Leasing & Federal Real Estate Team has worked with LexisNexis to provide updated versions of the Federal...more
CASES OF NOTE - UPHILL BATTLE FOR RETAIL CANNABIS APPLICANTS - Mederi, Inc. v. City of Salem, 488 Mass. 60 (2021) Summary: In Mederi, Inc. v. City of Salem, the Massachusetts Supreme Judicial Court grappled with...more
In Part I of this series, we discussed how COVID-19 had impacted almost every provision of a commercial lease, including the covenant of quiet enjoyment, continuous use provisions and force majeure clauses, among others....more
Before the enactment of the 2017 Tax Cuts and Jobs Act (TCJA), qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property had a 15-year recovery period for depreciation...more
As the COVID-19 pandemic has wreaked havoc on our personal, financial and business lives, the government has responded with legislative and administrative relief. This is a high-level summary of some of the enacted measures...more
The IRS on Friday released Rev. Proc. 2020-25 to provide guidance for taxpayers who may benefit from the recent correction by the CARES Act of the so-called “retail glitch” (a drafting error in the 2017 Tax Cuts and Jobs Act)...more
The President signed into law the CARES Act to provide tax relief, cash flow, and liquidity to businesses along with benefits to individuals. Learn how these changes will impact your business...more
Title II of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) provides a number of tax relief provisions for businesses. The provisions are aimed at increasing liquidity and reducing costs of capital, so...more
On March 27, 2020 the President signed into law a historic $2 trillion stimulus package known as the Coronavirus Aid, Relief, and Economic Security ("CARES") Act to provide economic stimulus for the devastation resulting from...more