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New York Expands Liability Provisions for New York Real Estate Transfer Tax

On April 19, Governor Andrew Cuomo signed into law the New York Budget Bill for the 2021-2022 state fiscal year (Senate Bill S2509C) (the New Budget Bill). The New Budget Bill contains a major change to the liability...more

UPDATE: Proposed Taxes on Mezzanine and Preferred Equity Financing and "Pied-à-Terre" Taxes Not Included in Final New York Budget...

Key Points - - Proposed taxes on mezzanine and preferred equity financing, and a tax on high-value second homes in New York City (commonly known as a “pied-à-terre” tax), were not included among the revenue-raising...more

New York State Lawmakers Consider New Taxes on Mezzanine and Preferred Equity Financing, Owners of Second "Pied-à-Terre" Homes in...

Key Points - - New York State lawmakers, who are looking to make up the gap in the state's annual budget, are considering proposals for nearly $7 billion in tax hikes in a package that includes taxes on mezzanine and...more

NYC Law Renders Some Commercial Lease Guarantees Unenforceable

Under the newly enacted law Int. No. 1932-A, the New York City Administrative Code was amended to render unenforceable, in certain instances, the personal liability of guarantors of payment obligations contained in commercial...more

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