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Internal Revenue Code (IRC) Real Estate Transactions Real Estate Investment Trust

Jones Day

The One Big Beautiful Bill Becomes Law: Key Real Estate Tax Changes

Jones Day on

Signed into law on July 4, 2025, the One Big Beautiful Bill Act (the "Act") permanently extends and modifies several cornerstone provisions of the Tax Cuts and Jobs Act of 2017, restores key business incentives, and makes...more

Morrison & Foerster LLP

Frequently Asked Questions about UPREITs and OP Unit Transactions

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

Polsinelli

Understanding Why More Non-Traded REITs and Real Estate Funds Are Adopting a DST Structure as Part of a Capital Raise

Polsinelli on

Over the past few years, several real estate investment trusts have made filings with the Securities and Exchange Commission reflecting the adoption of a Delaware Statutory Trust (“DST”) program. Typically, the DST program...more

A&O Shearman

Opportunity Zones: Government Issues Proposed Regulations

A&O Shearman on

On Friday, October 19, 2018, the Treasury Department and the Internal Revenue Service issued highly-anticipated proposed regulations regarding “Qualified Opportunity Zones.” The Qualified Opportunity Zone regime was...more

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