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Sullivan & Worcester

Final REIT-Related Provisions in the “One Big Beautiful Bill Act”

Sullivan & Worcester on

With the tie-breaking vote cast by Vice President Vance on July 1, 2025, the Senate approved an amended version of H.R. 1, originally titled the “One Big Beautiful Bill Act,” which was previously approved by the House of...more

McDermott Will & Schulte

Geschlossene Spezial-Sondervermögen im Immobilienbereich – Top oder Flop?

Ein erster Erfahrungsbericht - Mit Inkrafttreten des Fondsstandortgesetzes (FoStoG) am 2. August 2021 hat der Gesetzgeber das geschlossene Sondervermögen als neue Anlagemöglichkeit im Spezialfondsbereich geschaffen. So...more

Mayer Brown

Final Regulations Published Addressing Income Inclusion Rules for Pass-Through Lease of ITC Property

Mayer Brown on

On July 17, 2019, the US Internal Revenue Service (IRS) issued final regulations (T.D. 9872) providing guidance on the rules under Internal Revenue Code (IRC) section 50(d)(5) requiring an income inclusion by the lessee in...more

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