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Section 467 Leases: Maximizing Tax Benefits While Minimizing Bankruptcy Risks

As the economy continues to face challenges and the threat of bankruptcy becomes more prevalent among businesses, landlords must be more vigilant in protecting their interests in commercial leases. One area of particular...more

Tenant Security Deposit or Unsecured Loan? State Law Disparity Leads to Forfeiture

Last month, Judge Caproni of the Southern District of New York issued a ruling stating that if a commercial lease does not require a landlord to hold a security deposit in trust and if there is no state statute generally...more

How NYC DOB’s Recently Proposed Rules Could Impact Local Law 97 Compliance

On October 6, 2022, NYC Department of Buildings (DOB) proposed draft rules that address and clarify some of the many anxiety-inducing issues left open by the passage of Local Law 97 three years ago. While there is still much...more

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