News & Analysis as of

Real Estate Investment Trust

Goodwin

Operational Real Estate: OpCo Ownership Considerations

Goodwin on

The growth of the operational real estate (OpRE) sector is one of the most significant recent trends in global real estate markets. OpRE is relevant to a wide range of real estate asset classes and subsectors, but all OpRE...more

Foley Hoag LLP - White Collar Law &...

New Massachusetts Healthcare Law Targets Private Equity, REITs, and MSOs; Expands State False Claims Act

On January 8, 2025, Governor Maura Healey signed House Bill 5159 into law, toughening the rules and increasing the risks for private equity (PE) companies, real estate investment trusts (REITs), and management services...more

Proskauer - Health Care Law Brief

Spurred on by the Steward Health Care Bankruptcy, Massachusetts Adopts Bill Regulating Private Equity and REITs in Health Care,...

On January 8, 2025, Massachusetts Governor Maura Healey signed into law House Bill 5159 (the “Bill”). The Bill grants the state new regulatory powers to oversee and review health care transactions involving private equity...more

Foley & Lardner LLP

Massachusetts: New Year, New Law — Governor Signs “An Act enhancing the market review process” (House Bill No. 5159)

Foley & Lardner LLP on

On January 8, 2025, Governor Maura Healey signed into law H.B. 5159, “an Act enhancing the market review process.” This new law promises sweeping reform to reshape how health care businesses operate and grow...more

Bass, Berry & Sims PLC

Massachusetts HB5159 Expands Oversight of Private Equity Investment in the Health Care Industry

Bass, Berry & Sims PLC on

On January 8, the governor of Massachusetts signed House Bill 5159 into law (Law). At a high level, the new Law expands Massachusetts’ existing health care transaction notice process and implements new reporting and oversight...more

Epstein Becker & Green

Massachusetts Governor Maura Healey Signs into Law a Sweeping Health Care Market Oversight Bill

Epstein Becker & Green on

On January 8, 2025, Massachusetts Governor Maura Healey signed into law House Bill No. 5159, “An Act enhancing the health care market review process” (“H. 5159”), which was passed by the Massachusetts legislature in the last...more

Ropes & Gray LLP

Massachusetts Passes Act Implementing Broad Oversight into For-Profit Investment in Health Care

Ropes & Gray LLP on

On January 8, 2025, Massachusetts Governor Maura Healey signed House Bill 5159, An Act Enhancing the Market Review Process (the “Act”) into law, effective April 8, 2025. The Act is a compromise redraft of the separate health...more

ArentFox Schiff

What Private Equity Investors and Real Estate Investment Trusts Need to Know About the Newly Enacted Massachusetts Health...

ArentFox Schiff on

On December 30, 2024, the Massachusetts state legislature passed House Bill 4653 (the Act), which significantly enhances regulatory oversight in the Massachusetts health care market. As signed into law by Governor Maura Healy...more

Mintz - Health Care Viewpoints

It’s Been a Long Time Coming: Massachusetts Health Care Market Review 2.0

The latest entrant in a national wave of policymakers enacting health care market oversight laws that have a significant impact on providers and investors, Massachusetts Governor Maura Healey has signed into law House Bill...more

Walkers

A Guide to Guernsey Investment Funds

Walkers on

Guernsey has long been one of the world's premier jurisdictions for investment funds - There are a number of advantages for using Guernsey as a jurisdiction, including the wide variety of company and limited partnership...more

Crunched Credit

A Modest Proposal Concerning A Grand Bargain For Our Business 

Crunched Credit on

Let me begin with an apology for not being in print for a while.  All that Ho-ho-ho-ing and a lot of mulling over this particular commentary is to blame.  Today, with writer’s block behind me, this commentary is about...more

International Lawyers Network

Buying and Selling Real Estate in India (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER INDIAN LAW - INVESTMENT AND CONVEYANCE OF REAL ESTATE IN INDIA - 1. INTRODUCTION TO REAL ESTATE IN INDIA - Since the liberalization of Indian economy, the real estate...more

Husch Blackwell LLP

Massachusetts Legislature Passes Bill Expanding Healthcare Industry Oversight

Husch Blackwell LLP on

On December 30, 2024, the Massachusetts Legislature passed House No. 4653, “An Act Enhancing the Health Care Market Review Process.” This bill includes sweeping changes focused on increased regulatory oversight and healthcare...more

Davies Ward Phillips & Vineberg LLP

Governance Insights: A Review of Shareholder Activism in Canada for 2024: Key Decisions and Trends to Watch for in 2025

Despite a strong start to the year, activist activity in Canada in 2024 tapered to pre-pandemic levels. This reversion to more historic annual totals follows a notable resurgence of shareholder demands directed at Canadian...more

Walkers

The Benefits of Guernsey and Jersey companies for UK and US listings

Walkers on

There is a growing trend for large UK-based companies to consider exploring listings on US stock exchanges such as the New York Stock Exchange (NYSE) and NASDAQ, potentially at the expense of the London Stock Exchange plc...more

DLA Piper

REIT Tax News - November 2024

DLA Piper on

Welcome to the November 2024 issue of REIT Tax News. Below, we summarize five key developments impacting REITs this past year....more

Cadwalader, Wickersham & Taft LLP

REIT PLR: No Assets? No Income? No Problem.

Tax advisors to REITs have long pondered the metaphysical question of whether a REIT with no assets or income in its first year can pass the requisite REIT asset and income tests to qualify as a REIT. In a recent private...more

Walkers

Jersey Adopts OECDs Global Minimum Tax Rate of 15%

Walkers on

Jersey has passed legislation to implement the OECD's global minimum tax rate of 15%, known as "Pillar 2", which will apply for fiscal years commencing on or after 1 January 2025....more

Proskauer - Tax Talks

Post Election – Expect Tax Legislation

Proskauer - Tax Talks on

With clear Republican victories in the White House and the Senate, and a very slim majority for either side in the House of Representatives, we can expect tax legislation in the coming year. It is expected that the President...more

Mayer Brown Free Writings + Perspectives

REIT Capital Raising in 2024

REIT capital raising in 2024 has surpassed 2023 and 2022 levels after having undergone a substantial decline after the COVID pandemic. According to the National Real Estate Investment Trust Association (Nareit), US REITs...more

Holland & Knight LLP

IRS Issues Private Ruling That Entity with Zero Gross Income or Assets Can Qualify as a REIT

Holland & Knight LLP on

In private letter ruling (PLR) 202440007, the taxpayer (Taxpayer REIT) elected to be treated as a real estate investment trust (REIT) for its initial tax year. The Taxpayer REIT was formed as a vehicle to invest indirectly...more

Holland & Knight LLP

Significant Changes to SNF Disclosure Requirements Prompt Need for Regulatory Review

Holland & Knight LLP on

To enhance quality of operations and increase transparency in ownership within skilled nursing facilities (SNFs), the Centers for Medicare & Medicaid Services (CMS) issued its Final Rule for ownership disclosures for Medicare...more

DLA Piper

IRS Approves New REIT With No Initial Income or Assets

DLA Piper on

On October 4, 2024, the Treasury Department released a private letter ruling (PLR 202440007, or the PLR) addressing whether a real estate investment trust (REIT) without any income and assets in its first year of operation...more

Mintz - Health Care Viewpoints

Off-Cycle Nursing Facility Revalidations Are Starting: Is Your SNF Ready for the Required Disclosures?

Commencing October 2024, CMS will start off-cycle revalidations of all Skilled Nursing Facilities (SNFs). As part of the revalidation process, SNFs must disclose the additional information required under CMS’ final rule,...more

Proskauer - Tax Talks

No Money? No Problem: Recent IRS Favorable Guidance Regarding a REIT’s First Year

Proskauer - Tax Talks on

On October 4, 2024, the Internal Revenue Service (the “IRS”) released Private Letter Ruling 202440007, which concluded that the lack of income and assets in the first taxable year of an entity that had elected to be treated...more

708 Results
 / 
View per page
Page: of 29

"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