Searching Content indexed under Real Estate by McDermott Will & Emery ordered by Published Date Descending.
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Holders Beware: Delaware Department Of State Notices To Be Mailed In Two Weeks!
In two weeks, the Delaware Secretary of State (SOS) will begin mailing notices to holders who have been identified as likely being out of compliance with Delaware unclaimed property law.
United States
6 Oct 2017
THE LATEST: FTC Files Complaint Against Louisiana Real Estate Appraisers Board
This week, the Federal Trade Commission filed an administrative complaint against the Louisiana Real Estate Appraisers Board (LREAB). This complaint is the FTC's first against a state licensing board...
United States
14 Jun 2017
Illinois UP Bill Would Retroactively Require Reporting Of Gift Cards And B2B Transactions
Earlier this year, an unclaimed property rewrite bill (HB 2603) was introduced in the Illinois House that would require holders to retroactively report a number of property types currently exempt.
United States
2 May 2017
Final Regulations Define "Real Property" For REITs
On August 31, 2016, the IRS and US Department of the Treasury issued final regulations under section 856 of the Internal Revenue Code to clarify the definition of "real property"...
United States
21 Dec 2016
IRS Issues Regulations Related To CFC Loans
The IRS has just released final regulations regarding the treatment of United States property held by a CFC in connection with certain transactions involving partnerships.
United States
10 Nov 2016
Final Regulations Define "Real Property" For REITs: Considerations For Renewable Energy And Transmission Assets
The recently released final regulations are generally consistent with the 2014 proposed regulations in their treatment of renewable energy and transmission assets, with several useful clarifications provided.
United States
28 Sep 2016
FinCen Takes Aim At Real Estate Secrecy In Manhattan And Miami
A trial programme launched by the US Department of the Treasury will affect "all-cash" purchasers of US$million residential real estate in Manhattan and Miami-Dade County.
United States
19 May 2016
Shifting Business Interruption Risk Allocation In A Post-Sandy World
Landlords hit by insurance exclusions in the aftermath of Hurricane Sandy are hitting back by requiring tenants to use the proceeds of business interruption insurance to pay rent.
United States
19 May 2016
The IRS Releases CCA 201606027
Below is a basic description of the rules regarding the allocation of partnership liabilities among partners and a summary of the 2016 CCA.
United States
24 Mar 2016
DOJ Nabs Two More In Real Estate Bid Rigging Conspiracy
Two real estate investors pleaded guilty to participating in a conspiracy to rig bids and commit mail fraud at public real estate foreclosure auctions in Georgia.
United States
12 Jan 2016
One District Court Finds Limits To Express Certification
We have previously written about recent challenges to the "implied certification" theory of the False Claims Act. One district court has also recently addressed express certification.
United States
14 Oct 2015
IRS Issues Another Significant Ruling On Spin-Off Of Real Estate
A corporation may distribute a subsidiary corporation holding the distributing corporationís real estate assets to the distributing corporationís shareholders in a tax-free "spin-off."
United States
6 Jun 2014
Proposed Regulations Clarify Definition Of "Real Property" For Real Estate Investment Trusts
The Internal Revenue Service and U.S. Department of the Treasury issued proposed regulations under Section 856 of the Internal Revenue Code.
United States
23 May 2014
The Top Five Real Estate Traps In M&A Transactions
In the myriad M&A transactions, for the technology company, hospital chain, pharmaceutical company or consulting firm, the M&A professionalís thoughts turn to supply contracts, union and pension obligations, intellectual property, key executives, debt levels and, of course, earnings. And then someone will pipe in with a "what about the real estate?
United States
8 Oct 2011
New York State Budget Law Will Tax Nonresident Holders Of Companies Owning New York Real Estate
The broadly written provision applies to "C corporations" as well as pass-through entities.
United States
9 Apr 2009
Possible Tightening of German Inheritance/Gift Taxation
It is no longer a question of whether the German tax practice will be reformed, rather a question of when and how the reform will take place.
14 Feb 2005
Passive ISP Not Liable for Posting of Copyrighted Material by Subscriber
Addressing the issue of an internet service providerís liability for copyright infringement of materials posted on its website, the U.S. Court of Appeals for the Fourth Circuit recently affirmed a district courtís grant of summery judgment in favor of the ISP where it posted the infringing materials at the direction of a customer.
United States
16 Aug 2004
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