On June 16, 2025, the Senate Finance Committee released its draft tax title for inclusion in the Senate’s version of the budget reconciliation bill, known as the “One Big Beautiful Bill Act” (the “OBBBA”). While the Senate...more
6/19/2025
/ Budget Reconciliation ,
EBITDA ,
FDAP ,
FIRPTA ,
Foreign Corporations ,
Foreign Investment ,
International Tax Issues ,
Investors ,
New Legislation ,
Proposed Legislation ,
REIT ,
Senate Finance Committee ,
Shareholders ,
Tax Liability ,
Tax Planning ,
Tax Reform ,
Taxation
Along with the broader market, real estate investment trusts (“REITs”) and publicly traded partnerships, frequently referred to as master limited partnerships (“MLPs”), have increasingly embraced the principles of...more
9/8/2023
/ Carbon Capture and Sequestration ,
Environmental Social & Governance (ESG) ,
IRS ,
Leases ,
MLPs ,
Partnerships ,
Private Letter Rulings ,
Qualifying Income ,
Real Estate Investments ,
REIT ,
Shareholders ,
Taxable Income