News & Analysis as of

Real Estate Investments

K&L Gates Private Equity Funds Year-in-Review – A Lookback at 2017 and the Outlook for 2018

by K&L Gates LLP on

The global private equity fund industry remained strong in 2017, as both established and first-time fund managers launched new funds and deployed the capital of existing ones. We saw a diverse range of managers and strategies...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

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

IMN 2018 New Hotel Development and Construction Conference

by Dechert LLP on

Last week IMN hosted an inaugural New Hotel and Development Conference in New York City. The gathering of developers, hotel operators, brands and other hospitality service providers was very upbeat. Many panelists indicated...more

Certain Financing Considerations When Investing in Ground Leased or Net Leased Real Estate

This note briefly looks at an issue that continually arises in connection with the financing of ground leases (as well as long-term triple net leases generally), of which any real estate fund looking to invest in such...more

Key Investment Themes in UAE Real Estate & Real Estate Finance Markets

by White & Case LLP on

The end of 2017 proved to be very busy in UAE real estate and real estate finance markets. Here we put the spotlight on 3 key investment themes that characterised those markets in 2017. We also look forward to some of the...more

Big Changes to 1031 Exchanges, But Not for Real Estate (Yet)

by Tonkon Torp LLP on

Section 1031 of the tax code allows sellers of investment property to defer capital gains if the proceeds are reinvested in "like kind" property within certain timeframes. Prior to 2018, 1031 exchanges could be used for many...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

PropTech: Exploring the future impact of tokenization, smart contracts, and blockchain on the commercial real estate industry

by Hogan Lovells on

Historically commercial real estate was stuck in the Stone Age. Traditionally, ownership and encumbrancing regarding the properties have been kept in paper formats — some of which may or may not be publicly available....more

Impact of 2017 Tax Reform: The Real Estate Industry

by Moskowitz LLP on

The new tax law promises to have a significant impact on homeowners, investors, and the real estate industry as a whole. Let’s explore some of the most notable changes to real estate taxation that takes effect this year...more

Aging Population Continues to Drive Real Estate

Recently, Integra Realty Resources published a report that predicts overall growth in today’s senior population. The aging population will be a significant tailwind for real estate industry. According to the report,...more

I Urgently Want to Report the Deaths of the Non-Con Opinion (But Probably Cannot…Yet)

by Dechert LLP on

Our friend, Dan Rubock, just inked an interesting and timely piece entitled, “Key pillars of loan structural quality are eroding, especially in single-borrower deals.” As usual, Dan’s views at Moody’s are worth considerable...more

When will register of beneficial ownership by overseas companies be introduced?

by Hogan Lovells on

The government has confirmed to parliament its timetable for the introduction of a public register of beneficial ownership of UK property by overseas entities. This follows on from the government’s consultation in April 2017...more

Tax Changes Affecting Real Estate Investments

by Cozen O'Connor on

The Act did not change the recovery period for residential or nonresidential real estate. The existing recovery periods, 27.5 and 39 years respectively, remained unchanged. If a taxpayer in a real property trade or business...more

The Effects of the Tax Cuts and Jobs Act on Real Estate

by Proskauer - Tax Talks on

On Friday December 22, 2017, President Trump signed into law H.R.1, commonly referred to as the Tax Cuts and Jobs Act (TCJA). This is the most sweeping change to the U.S. federal income tax laws in over three decades, and it...more

3 Real Estate Trends To Watch In 2018

Orrick’s Michael Haworth recently spoke with Law360 about real estate trends to watch in 2018. Michael noted that "a lot of what's going to drive future investment in the U.S. real estate market is activities in the major...more

Holland & Knight's Israel Practice Newsletter - Winter 2017

by Holland & Knight LLP on

Holland & Knight is a U.S.-based global law firm with a strong commitment to the state of Israel. We focus on providing guidance to Israeli investors and companies interested in doing business or making investments in the...more

Estate Planning Pitfall - You’re retiring to a foreign country

If plans call to relocate to another country after retirement, be aware that they may be tarnished if a person doesn’t look into all potential estate tax and income tax implications first. This brief article explores three...more

Significant Regulatory Innovations for REITs in Belgium

by Jones Day on

The Situation: Belgium's Law of October 22, 2017, modifies the REIT Regime by broadening the scope of REIT activities and relaxing the country's existing regulatory framework for REITs. The Result: The real estate sector...more

SEC Files Emergency Action to Halt Alleged ICO Scam

by Perkins Coie on

On Friday, December 1, 2017, the SEC filed an emergency action in federal district court in Brooklyn alleging that Dominic Lacroix and Sabrina Paradis-Roger, both from Quebec, Canada, raised approximately $15 million in a...more

Asset Management Regulatory Roundup - November 2017 - Issue 11

by Dechert LLP on

A compact summary of the most recent regulatory and tax developments relevant to the UK asset management industry. This issue includes details on ESMA’s updated Q&As on the key information document requirements for PRIIPs;...more

The Tax Reform Bills: Home Ownership, Purchases & Sales

by Lewitt Hackman on

Congressional efforts to enact tax reform are now in the home stretch. While there is no assurance that any legislation will be enacted, or what the form of a final bill would look like, it is likely that something will pass...more

Budget shock for property industry: non-UK resident landlords to be taxed on UK property gains

by Hogan Lovells on

Quietly, almost without any fanfare, a tax policy of more than 50 years designed to encourage overseas investment into UK real estate was reversed in the small print of the Budget. The announcement has provoked a storm across...more

Establishing a chain of title - Leveraging blockchain for the real estate industry

by Dentons on

Establishing a good title and guaranteeing speedy acquisition of real estate is of paramount importance to investors, funds, and real estate developers. For example, if salient information on prior encumbrances, easements and...more

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