News & Analysis as of

Real Estate Market Mortgage REITS

Skadden, Arps, Slate, Meagher & Flom LLP

Final ‘Domestically Controlled REIT’ Regulations Retain Corporate Look-Through With Some Modifications

On April 24, 2024, the Treasury Department released final regulations that alter key rules affecting many real estate funds and foreign investors in U.S. real estate....more

Bilzin Sumberg

Proposed Regulations May Affect Taxation of Foreign Investors in REITs

Bilzin Sumberg on

On December 29, 2022 the IRS and the Treasury Department issued a notice of proposed rulemaking (REG-100442-22) (the “Proposed Regulations”) that, among other things, affects the determination when Real Estate Investment...more

Orrick, Herrington & Sutcliffe LLP

Distress in Commercial Real Estate - Considerations for the CRE Warehouse Market

There has been increasing use in Europe by non-bank lenders of warehouse finance in the commercial real estate (CRE) lending market. These private financing structures are used by non-bank CRE lenders such as real estate debt...more

Mayer Brown Free Writings + Perspectives

Could the US Government’s Financial Stability Oversight Council Subject the Residential Mortgage Industry or Mortgage REITs to...

Raise your hand if you are an independent mortgage banker, a residential mortgage real estate investment trust (“mREIT”) or a nonbank investor in residential mortgage loans that would like to be subject to additional federal...more

Mayer Brown Free Writings + Perspectives

Survey of Recent SEC Comment Letters to Mortgage REITs

In recent years, the Staff of the Securities and Exchange Commission (the “SEC”) has been providing comments regarding companies’ presentations of non-GAAP financial measures in public filings. ...more

Mayer Brown Free Writings + Perspectives

On point. – Non-GAAP Financial Measures Used by REITs: Frequent SEC Comments

Counsel Brian Hirshberg examines some of the issues raised in comment letters issued by the SEC staff to real estate investment trusts regarding their use of financial measures not presented in accordance with generally...more

Hogan Lovells

What's on the radar for real estate?

Hogan Lovells on

In this short guide, we have highlighted some of the key legal changes that are on the real estate radar in a variety of international jurisdictions. ...more

Lowndes

Senior Housing Transaction Volume Down in 2017 – What Does it Mean for 2018?

Lowndes on

Senior Housing Business recently published an article noting that the volume of transactions in seniors housing in 2017 continues a downward trend from 2016 ($18.4 Billion in 2015; $14.6 billion in 2016 and $11.7 billion in...more

Hogan Lovells

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

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

Orrick, Herrington & Sutcliffe LLP

SEC No Action Letter Regarding Investments in Credit Risk Transfer Securities

On October 16, the SEC Division of Investment Management granted no-action relief in response to a request by Orrick on behalf of Redwood Trust. The Redwood request and the SEC staff response impact the way in which...more

Orrick, Herrington & Sutcliffe LLP

SEC No-Action Letter Regarding Investments in Credit Risk Transfer Securities

On October 16, the SEC Division of Investment Management granted no-action relief in response to a request by Orrick on behalf of Redwood Trust. The Redwood request and the SEC staff response impact the way in which...more

Holland & Knight LLP

West Coast Real Estate Update: June 2016 #2

Holland & Knight LLP on

LACMTA Approves Tax Ballot Measure to Fund $120 Billion Transit Plan - The Los Angeles County Metropolitan Transportation Authority (LACTMA) on June 24, 2016, approved a sales tax ballot measure to help fund $120 billion...more

Holland & Knight LLP

West Coast Real Estate Update: May 2016 #3

Holland & Knight LLP on

California Adopts ADA Relief for Small Businesses - Gov. Jerry Brown signed California Senate Bill 269 into law on May 10, 2016, providing some limited relief to small businesses that are sued for violations of the...more

Goodwin

Chairman Camp’s Tax Proposals Would Affect REITs and Real Estate

Goodwin on

Chairman David Camp (R-MI) of the U.S. House Ways and Means Committee recently issued a discussion draft of a comprehensive tax reform proposal which would materially modify the taxation of REITs and real estate related...more

Orrick - Finance 20/20

Real Estate Mortgage Excess Servicing Spread is a Real Estate Asset for REIT Purposes

Orrick - Finance 20/20 on

On July 12, the IRS released a private letter ruling issued on April 12, 2013, ruling that certain real estate mortgage excess servicing spread would constitute a real estate asset, and that income received from the spread...more

15 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide