News & Analysis as of

Partnerships Real Estate Development

Morris, Manning & Martin, LLP

The One Big Beautiful Bill: What Every Commercial Real Estate Investor Needs to Know

The commercial real estate landscape is undergoing one of its most significant policy overhauls in years. The recently enacted “One Big Beautiful Bill” brings sweeping changes to tax incentives, financing rules, and...more

Farrell Fritz, P.C.

Help Comes From an Unexpected Place in LLC Deadlock Dissolution: The Third Department

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Join me if you know this refrain: In New York, deadlock is not an independent ground for LLC dissolution. But… Almost exactly two years ago from today, Peter Mahler published a post titled: “Has the Time Come for...more

Vorys, Sater, Seymour and Pease LLP

[Event] 10th Annual Economic Development Incentives Conference - February 21st, Columbus, OH

Vorys has hosted its annual Economic Development Incentives Conference since 2016. Each year, the conference features panel discussions and guest speakers from around the country. Each of these sessions is focused on trends...more

Ankura

2024 Health System Predictions in Ten Charts

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In the Ankura Healthcare Real Estate Strategy group, we keep tabs on a wide variety of economic indicators to inform our clients’ upcoming strategic endeavors. Here are the ones we are watching in 2024 with our projections of...more

Bradley Arant Boult Cummings LLP

The Real Estate Joint Venture: Watch Your Step on This Path to Riches

Most of our posts focus on issues related to Texas private companies such as LLCs or corporations, but the real estate joint venture (JV) is another distinct but common way for two or more private parties to form a legal...more

Winstead PC

[Virtual Half-Day Seminar] Real Estate Startup - April 18th, 9:00 am - 12:15 pm CST

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On April 18, join Winstead attorneys Trip Dyer, Ben Gehlbach, Daniel Bell-Garcia, Jacob Loehr, Matt Dzura, and Cole Gearhart, along with Whitley Penn Partner Shea Krachek, for our Real Estate Startup half-day virtual seminar....more

Carlton Fields

Into the Future: Modern Partnerships in Health Care Construction Delivery

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The economic conditions across construction sectors have been in a state of volatility since the COVID-19 pandemic arrived. It’s no surprise that many businesses and organizations adopted a wait-and-see approach before...more

McDermott Will & Emery

Highlights from the Final Opportunity Zone Regulations

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The US Treasury released Final Regulations providing guidance under Subchapter Z (the Opportunity Zone Provisions) of the Internal Revenue Code in December of 2019. The Final Regulations clarify many portions of two earlier...more

Winthrop & Weinstine, P.A.

10 Red Flags in LIHTC Deals - Attorney David Davenport identifies potential "red flags" in LIHTC project partnerships, and...

With the rapid increase of year-15 disputes and growing issues surrounding industry Aggregators, LIHTC developers should look out for the following “red flags” in their project partnerships — all of which are drawn from our...more

Bracewell LLP

Is the Opportunity Now a Reality? IRS and Treasury Release Second Tranche of Opportunity Zone Regulations

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After months of waiting, the IRS and the Treasury Department have released a second set of proposed regulations (the “Second Tranche”) relating to the opportunity zone provisions enacted as part of the Tax Cuts and Jobs Act...more

Flaster Greenberg PC

Guide to the Surprises Lurking in the QOZ Proposed Regulations

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While mid-April is typically associated by most with Tax Day, this year, April 2019, also became the month the highly awaited second round of Qualified Opportunity Zone Proposed Regulations were issued....more

Verrill

Opportunity Fund Investors Prepare to Zone-In

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Treasury Provides Additional Clarity on Opportunity Zones by Issuing Second Round of Proposed Regulations - On April 17, 2019, the U.S. Department of the Treasury issued its second set of proposed regulations (the “New...more

Flaster Greenberg PC

The Biggest Surprise in the QOZ Regs Is How Many Surprises There Are

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Those following the developments in the world of Qualified Opportunity Zones—those tax benefits derived from investing in economically disadvantaged areas—will already know that the highly anticipated second set of proposed...more

A&O Shearman

Opportunity Zones: Second Set of Proposed Regulations Provide Clarity

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On Wednesday, April 17, 2019, the Treasury Department and the Internal Revenue Service issued a broad, investment-friendly second set of Proposed Regulations (the “Proposed Regulations”) regarding “Qualified Opportunity...more

Steptoe & Johnson PLLC

Opportunity Zones Observers Await Review of IRS Proposed Guidance

Economic development in distressed communities is ramping up as the Internal Revenue Service (IRS) and U.S. Treasury Department update and finalize guidance released last October to govern investments in Opportunity Zones....more

Foster Garvey PC

Opportunity Zone Funds – Part I: Overview of the Law

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BACKGROUND - Sections 1400Z-1 and 1400Z-2 were added to the Internal Revenue Code of 1986, as amended (the “Code”) by the Tax Cuts and Jobs Act. These new provisions to the Code introduce a multitude of new terms,...more

Bowditch & Dewey

Op Funds Expand Deferral Paths for CRE Investors

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BOSTON — The Tax Cuts and Jobs Act of 2017 created the Opportunity Zone program which provides real estate investors a new tool to defer gains from sales or exchanges of capital assets by investing those gains in a “Qualified...more

Sheppard Mullin Richter & Hampton LLP

Opportunity Zones Update

Background – In December 2017, as part of the Tax Cuts and Jobs Act (“TCJA”), Congress established a new tax incentive program to promote investment in certain low-income communities designated by the IRS as qualified...more

Womble Bond Dickinson

A Guide to Key Opportunity Zone Regulations For Real Estate Transactions

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On October 19, 2018, the Department of Treasury (Treasury) and the Internal Revenue Service (IRS) released the highly anticipated regulatory guidance (Guidance) concerning the Opportunity Zone tax incentives (OZ Incentives)...more

Jackson Walker

Treasury Releases Qualified Opportunity Fund (QOF) Guidance

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On October 19, the Treasury Department released a first round of guidance bringing much needed clarity to certain aspects of the Qualified Opportunity Fund regime enacted by the Tax Cuts and Jobs Act. While important...more

Akin Gump Strauss Hauer & Feld LLP

Opportunity Zones: New Guidance Sheds Light on How Private Equity Industry Can Take Advantage

• Proposed regulations issued on October 19 provide welcome guidance to asset managers regarding the formation of qualified opportunity funds (QOFs) that may provide investors with the following three tax benefits: (1)...more

Nutter McClennen & Fish LLP

Melissa McMorrow discusses finding opportunities in qualified opportunity zones.

The Tax Cuts and Jobs Act of 2017 (“TCJA”), enacted in December 2017, now allows investors to delay including capital gains from various investments in income by reinvesting those gains into so-called Qualified Opportunity...more

Morrison & Foerster LLP

Tax Treatment of “Bad Boy Guarantees” Challenged by Recent IRS Memorandum

I. OVERVIEW - A recently released legal memorandum by the Internal Revenue Service (IRS) Office of Chief Counsel, CCA 201606027 (the “Memorandum”), concluded that a so-called “bad boy guarantee” provided by a sponsor of...more

Smith Anderson

Section 1031 Exchanges: Innovative Strategies and Issues

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This webinar addresses the requirements for 1031 Exchanges, the various types of 1031 Exchanges, and issues involving 1031 Exchanges in partnerships, limited liability companies and tenant-in-common situations. Please...more

Bilzin Sumberg

Homebuilder Series Webinar: Joint Ventures Solutions, Steve Lear

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This is the second in a series of in-depth webinar discussions that cover a range of legal and business issues affecting the homebuilder industry. Homebuilders frequently use joint ventures as a means to finance...more

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