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2025 Perspectives in Private Equity: AI & Technology
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Depreciation plays a crucial role in real estate investing, directly impacting how much income investors report and how much tax they pay. Under Section 168(a) of the Internal Revenue Code, the costs of certain business...more
The Americans with Disabilities Act (ADA) was enacted to ensure equal access and opportunity for individuals with disabilities. While the law plays a critical role in advancing accessibility, in recent years it has also...more
This article is the first in a multi-part series based on the Lowndes white paper, “Selling & Acquiring Distressed Real Estate in Florida.” Each installment will examine key legal and strategic considerations for acquiring...more
There hasn’t been much good news for the office sector for several years, but positive sentiment is picking up. While there are a few California markets with a negative outlook, there has been marked improvement in San...more
With investors expressing optimism, the retail sector is steady or improving across California. Residential-serving retail is a key bright spot, with specialty stores and restaurants potentially entering a new growth cycle,...more
Following our earlier note on 8 July, Saudi Arabia has now published the Law on Real Estate Ownership by Non-Saudis (the New Law). It will come into force in January 2026 and will repeal the earlier Law on Real Estate...more
The 2025 Tax Act cements tax benefits offered under the Qualified Opportunity Zone (“QOZ”) program, which was created to incentivize investment in low-income and high-poverty areas, and adds specific tax benefits for rural...more
On Friday, July 4, 2025, President Trump signed into law the Reconciliation Bill commonly known as the One Big Beautiful Bill Act (OBBBA). Broadly speaking, the OBBBA extends and makes permanent many provisions enacted by the...more
On July 4, 2025, President Donald Trump signed H.R. 1 into law, the budget reconciliation bill known as the One Big Beautiful Bill Act (the Act). As discussed in our prior alert released following the passage by the House of...more
The 2025 tax bill extends and expands the tax benefits to taxpayers that have capital gain and invest an amount equal to the realized gain to acquire an interest in a “Qualified Opportunity Fund,” which in turn invests in...more
In May 2025, Cozen O’Connor’s Real Estate Practice conducted a comprehensive survey to capture the pulse of the real estate investment community. The survey aimed to understand how current economic conditions, fluctuating...more
Institutional investors are redefining investments in “hard assets,” such as real estate, energy, and infrastructure into a combined “real assets” category. This change is driven by numerous factors and presents significant...more
As anticipated, President Trump’s One Big Beautiful Bill Act (the “OBBBA”), which was signed into law on July 4, 2025, significantly amends Sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code of 1986, as amended (the...more
On 8 July 2025, the Saudi Cabinet approved a new real estate law (the “New Law”) that will significantly expand the ability of foreign individuals and entities to own property in the Kingdom....more
On July 4, 2025, President Trump signed H.R. 1—referred to as the “One Big Beautiful Bill Act” (OBBBA)—which permanently renewed and modified the federal Opportunity Zone tax incentive program that was set to expire at the...more
On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) was passed into law and introduced many changes to the tax code and federal spending priorities. The OBBBA has wide-ranging implications for the real estate market. Here...more
Seyfarth’s real estate team provides a bird's-eye view of the current state of commercial real estate throughout the country—highlighting which markets and major asset types are active, slowing down, or experiencing shifts....more
On July 1, 2025, a little over two weeks after the Senate Finance Committee released its draft tax title (the “Initial Senate Draft”), the U.S. Senate secured sufficient votes to advance its version of the “One Big Beautiful...more
If you are an investor, developer or lender in a joint venture that is proposing to finance the property that is the subject of the joint venture, it is important to protect your interests by considering how to address a...more
On May 22, 2025, the SEC brought a case of affinity fraud before the U.S. District Court for the Northern District of California against Bay Area real estate investor Kenneth Mattson alleging more than $46 million in...more
“Family offices are continuing to actively allocate substantial funds to real estate as a core component of their overall investment strategy. There is continued preference for multi-family and industrial projects and...more
On May 22, 2025, the House of Representatives passed a tax bill (House Tax Bill) that proposes to make permanent – and increase – the section 199A deduction for ordinary REIT dividends to 23 percent. This change would reduce...more
Despite recent macroeconomic uncertainty, with regards to investment, development, and optimism for the future, New York City is in a stronger position than many seem to believe. This was the key takeaway from 'Rethinking...more
This is the fourth installment in our series on sale-leaseback transactions, a real estate financing mechanism growing in popularity. For a recap, check out part one on sale-leaseback fundamentals, part two on reverse...more
As investors increasingly leverage Section 1031 exchanges to defer capital gains taxes, nuanced scenarios involving interest income on exchange proceeds require careful analysis. A critical but often overlooked aspect arises...more