Key Advantages of Using REITs by Funds for Foreign Investors — The Tax Blueprint Podcast
Key Advantages of Using REITs by Funds for Tax-Exempt Investors — The Tax Blueprint Podcast
Key Advantages of Using REITs by Funds for US Individuals and GP Stakeholders — The Tax Blueprint Podcast
Seth Eaton Discusses Modifications and Workouts of Commercial Real Estate Loans during the COVID-19 Pandemic
The umbrella partnership real estate investment trust (“UPREIT”) structure, a cornerstone of the modern REIT industry, provides REITs with powerful tools for both property acquisitions and executive compensation. ...more
Shareholder activism in the public real estate investment trust (REIT) sector has accelerated in recent years, with over 100 public campaigns and related engagements launched since 2020. As M&A markets regain momentum and...more
Certain amendments to the North American Securities Administrators Association Statement of Policy Regarding Real Estate Investment Trusts (the “NASAA REIT Guidelines“) applicable to public non-traded real estate investment...more
Welcome to the 2025 year-in-review edition of REIT Tax News. Below, we summarize five key developments impacting REITs from the past year. The One Big Beautiful Bill Act’s impact on REITs - On July 4, 2025, President...more
Private equity’s footprint in health care has expanded rapidly over the past decade, and in response states have begun to retool long‑standing doctrines and create new guardrails that target ownership, control, and...more
The government has announced the creation of new separate rates of income tax for property income, including a new property basic rate of 22%, with effect from April 2027. This represents an increase from the current basic...more
Given the amount of hype in advance of the Budget concerning potential changes, there were few unpleasant surprises for the real estate industry announced today. ...more
Securities Snapshot highlights notable developments in securities law, covering litigation and enforcement matters, legislation, and regulatory guidance. It is curated by lawyers in Goodwin’s Securities Litigation & SEC...more
On October 20, 2025, the IRS issued proposed regulations that would revoke the recently adopted “look-through” rule (discussed here) used to determine whether real estate investment trusts (“REITs”) are considered...more
The Texas Supreme Court issued a significant clarification on when shareholders may sue individually rather than derivatively for breach of fiduciary duty. In its opinion issued on November 14, 2025, in In re UMTH General...more
In In re Umth Gen. Servs., L.P., United Development Fund IV (“Trust”) was a Maryland real estate investment trust with over 12,000 shareholders. No. 24-0024, 2025 Tex. LEXIS 1029 (Tex. November 14, 2025)....more
In the modern age, public REITs use derivative instruments to manage risk, raise capital and manage their sources and uses of capital based on future commitments. ...more
The use of transactional representations and warranties insurance is now well established, but that was not the case only a dozen years ago, when RWI in corporate mergers and acquisitions transactions was a growing, but still...more
On October 20, 2025, the Department of Treasury (Treasury) and the Internal Revenue Service (IRS) published proposed regulations (the Proposed Regulations) that would withdraw the domestic corporation look-through rule...more
The Massachusetts Health Policy Commission (HPC) announced it will hold its Annual Health Care Cost Trends Hearing on November 12, 2025. This meeting marks the first time that certain representatives from the private equity,...more
On October 20, 2025, the Treasury Department issued proposed regulations (the “2025 Proposed Regulations”) that would remove a controversial rule for determining whether a REIT is “domestically controlled.” The 2025 Proposed...more
On October 21, 2025, the Treasury Department published proposed regulations under the Foreign Investment in Real Property Tax Act (FIRPTA) that would repeal the controversial “look-through” rule adopted in final regulations...more
On October 20, 2025, the United States Department of the Treasury and the Internal Revenue Service issued proposed regulations that modify the rules for determining domestically controlled REIT status. Generally, many non-US...more
On October 20, 2025, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released proposed regulations (Proposed Regulations) under Section 897 that would reverse prior regulations that looked...more
Welcome back to "The Tax Blueprint: Structuring Funds, Joint Ventures, and REITs." In the third episode of our three-part series, hosts Saba Ashraf, Aresh Homayoun, and Tom Phelan explore the advantages that may be offered to...more
The Internal Revenue Service issued Proposed Regulations that, if finalized, will eliminate a recently introduced rule for determining whether a REIT is a domestically-controlled REIT (a DC-REIT). Eliminating this rule will...more
The Internal Revenue Service (IRS) and U.S. Treasury Department have proposed regulations (the Proposed Regulations) that would expand FIRPTA (Foreign Investment in Real Property Tax Act) relief for domestically controlled...more
On October 20, 2025, the Treasury Department and the IRS released proposed regulations (the Proposed Regulations) under Section 897 of the Internal Revenue Code of 1986, as amended (the Code), that would remove a rule,...more
The Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) treats gain recognized by a foreign person on the disposition of a United States real property interest (USRPI) as income effectively connected with a U.S....more
On October 20, 2025, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) issued proposed regulations (the “Proposed Regulations”) that would helpfully revoke the current “look-through...more