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Proskauer Rose LLP

Proskauer’s Hedge Start: Key Tax Issues

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Different hedge fund investors have different tax concerns that must be taken into account when structuring a hedge fund and its portfolio investments. Hedge fund investors generally fall into three categories:...more

Proskauer Rose LLP

Significant Changes to U.S. Taxation of REITs and Investments by Non-U.S. Investors in Real Property under the PATH Act

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On December 18, 2015, President Obama signed into law an omnibus appropriations bill which included the Protecting Americans from Tax Hikes Act of 2015 (the "Act"). In addition to extending or making permanent a number of...more

Alston & Bird

Significant Changes Affecting REITs in The Protecting Americans from Tax Hikes Act of 2015

Alston & Bird on

On December 18, 2015, President Obama signed into law the Consolidated Appropriations Act, 2016, an omnibus spending bill, with a division referred to as the Protecting Americans From Tax Hikes Act of 2015 (the “Act”), which...more

McGuireWoods LLP

Congress Passes New Tax Laws Affecting REITs - Protecting Americans from Tax Hikes Act of 2015

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On December 18, President Obama signed the Protecting Americans from Tax Hikes (PATH) Act of 2015 (the “Act”) into law. The Act provides for a number of favorable and flexible REIT-specific tax provisions, and implements...more

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