On March 3, 2025, the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the SEC) issued new guidance, effective immediately, expanding the accommodations available for...more
A common structure for equity REITs, the UPREIT model allows a REIT to hold and operate its assets through a single operating partnership. This structure provides tax advantages and liquidity opportunities for property...more
3/3/2025
/ Capital Markets ,
Corporate Governance ,
Equity ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Investment ,
Investors ,
IRS ,
Property Owners ,
Publicly-Traded Companies ,
Real Estate Investments ,
Real Estate Transactions ,
REIT ,
Tax Credits ,
Tax Planning
Special Purpose Acquisition Companies (“SPACs”) played a critical role in U.S. capital market growth in 2020. There were 248 SPACs launched, raising an aggregate of $83 billion in proceeds. The beginning of 2021 witnessed an...more
3/4/2021
/ Acquisitions ,
Asia ,
Capital Markets ,
Coronavirus/COVID-19 ,
D&O Insurance ,
Initial Public Offering (IPO) ,
Investors ,
Mergers ,
Nasdaq ,
NYSE ,
PIPEs ,
Purchase Agreement ,
Right of Redemption ,
Securities and Exchange Commission (SEC) ,
Shareholders ,
Shell Corporations ,
Special Purpose Acquisition Companies (SPACs) ,
Trust Accounting