The past is prologue: Do REIT qualification issues close with tax years, do they persist for ten (10) years (being the sum of five (5) years on account of the Section 856(g)(3) “lock out” plus another five (5) years of built-in…
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/ Mergers & Acquisitions, Real Estate - Commercial, Taxation
The U.S. House of Representatives, by a one-vote margin, passed the “One Big Beautiful Bill Act” (the “House Bill”) early in the morning on May 22, 2025. The House Bill has yet to be considered by the U.S. Senate and will likely…
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/ Business Organizations, Real Estate - Commercial, Taxation
I am proud to announce the publication in the Chapman Law Review of my article: “Turnabout is Foul Play: Sovereign Immunity and Cultural Property Claims”.
As the article explains, the Roberts Court has contorted beyond…
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/ Art, Entertainment, & Sports Law, Civil Procedure, Constitutional Law, Insurance, International Law & Trade
Seven bipartisan sponsors introduced the Holocaust Expropriated Art Recovery Act of 2025 on May 22, 2025, as Senate Bill 1884. The bill would extend provisions of the Holocaust Expropriated Art Recovery Act (HEAR Act) of 2016…
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/ Art, Entertainment, & Sports Law, Civil Procedure, International Law & Trade
On April 16, 2025, the Massachusetts Supreme Judicial Court (the “SJC”) issued a decision concluding that a claim based on a negotiated contract providing for indemnification of damages caused by an architect’s negligence cannot…
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/ Commercial Law & Contracts, Construction Law, Real Estate - Commercial
London, UK – Geoffrey Wynne, partner and head of Sullivan's Trade & Export Finance Group, worked with an ITFA working group headed by Paul Coles, chair of its Market Practice Committee, to develop a Short Term SWIFT Financial…
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/ Commercial Law & Contracts, Finance & Banking, International Law & Trade, Science, Computers, & Technology
The U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) announced, on March 21, 2025, that it issued an interim final rule that removes the requirements for U.S. companies and U.S. persons to report…
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/ Administrative Law, Business Organizations, Finance & Banking
On March 11, 2025, the Massachusetts Supreme Judicial Court (the “SJC”) issued a decision concluding that once a losing party satisfies a judgment in full, postjudgment interest stops running even if the losing party then…
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/ Civil Procedure, Civil Remedies, Commercial Law & Contracts
On March 3, 2025, the U.S. Securities and Exchange Commission (SEC) announced expanded accommodations for issuers submitting draft registration statements for nonpublic review. These enhancements are intended to facilitate…
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/ Business Organizations, Finance & Banking, Mergers & Acquisitions, Securities Law
Making Sense of Canada, Mexico Tariffs in the Art Market -
On March 4, 2025, the White House officially announced the commencement of supplemental 25% ad valorem tariffs on products from Mexico and Canada above the existing…
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/ Antitrust & Trade Regulation, Art, Entertainment, & Sports Law, International Law & Trade
The SEC’s Division of Corporation Finance recently published a new Compliance and Disclosure Interpretation (CD&I) 103.12 regarding shareholders’ engagement with issuers’ management in the context of eligibility to report on…
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/ Business Organizations, Finance & Banking, Mergers & Acquisitions, Securities Law
In January 2025, the Securities and Exchange Commission (SEC) approved rule changes proposed by the New York Stock Exchange (NYSE) and NYSE American that impact companies utilizing reverse stock splits to regain compliance with…
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/ Business Organizations, Finance & Banking, Securities Law
The enforcement of the Corporate Transparency Act (CTA) and related regulations, including the requirement that entities formed or registered in the United States file a Beneficial Ownership Information Report (BOIR), is back in…
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/ Administrative Law, Business Organizations, Finance & Banking
The Securities and Exchange Commission (SEC) recently approved rule changes proposed by The Nasdaq Stock Market LLC that impact companies utilizing reverse stock splits to regain compliance with Nasdaq’s minimum bid-price…
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/ Business Organizations, Finance & Banking, Securities Law
An Act Relative to Salary Range Transparency, which has multiple requirements for employers, is bringing significant changes to Massachusetts job markets. Larger employers have an upcoming reporting deadline on February 3, and…
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/ Administrative Law, Civil Remedies, Labor & Employment Law
