Seth Eaton Discusses Modifications and Workouts of Commercial Real Estate Loans during the COVID-19 Pandemic
On May 7, 2018, House Bill 696 was signed into law by Georgia Governor Nathan Deal. The new law exempts qualifying high-technology data centers from Georgia sales and use taxes. With Georgia sales and use tax rates ranging...more
On August 31, 2016, the Treasury Department published final regulations (the “Final Regulations”) clarifying the definition of “real property” under the real estate investment trust (“REIT”) rules. The Final Regulations...more
Key Findings - Approximately 65% of American adults currently own a smartphone and the cloud technology that services them has joined demand from the financial, technology, social media and healthcare sectors to drive up...more
On June 6, 2014, the Internal Revenue Service (IRS) released Private Letter Ruling 201423011 (the PLR), confirming that income from certain data center services can constitute “rents from real property” for purposes of the...more