News & Analysis as of

Real Estate Investments Investment Funds Investors

Greenberg Glusker LLP

The Tax Joys of Opportunity Zones

Greenberg Glusker LLP on

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

DLA Piper

House Passes Sweeping Tax Bill: Top Points for the Investment Funds Industry

DLA Piper on

On May 22, 2025, the House of Representatives passed a tax bill with some limited amendments (House Tax Bill). The House Tax Bill will now head to the Senate, where additional amendments could be made. Below, we outline five...more

DarrowEverett LLP

Opportunity Zones: Key Deadlines, Tax Benefits, and What’s Next for Investors

DarrowEverett LLP on

Practitioners, operators and investors in the commercial real estate space are well familiar with Opportunity Zones and how they can be utilized for preferential tax treatment on investments. First created under the 2017 Tax...more

McDermott Will & Schulte

Luxury Real Estate in London: The Future?

In the September issue of Vogue, it was declared that London nightlife is back. This was based (partly) on the relaunch of the exclusive members club Tramp. This follows the recent pronouncement by various agencies stating...more

Sands Anderson PC

Private Real Estate Syndications: A Q&A with Kinloch Capital's Peter Walls

Sands Anderson PC on

Sands Anderson’s Brian Pitney recently interviewed Founding Parter and Chief Investment Officer Peter Walls of Kinloch Capital about private real estate syndications. They discussed how Kinloch Capital identifies commercial...more

Goodwin

How Long Do Funds Suspend the Investment Period Due to “Key Person Events”?

Goodwin on

Most funds automatically suspend their investment period when a key person event occurs, but the duration of the suspension varies by asset class. Key persons are investment professionals who are considered indispensable...more

Cadwalader, Wickersham & Taft LLP

UK Spring Budget 2024

Key Tax Measures The Chancellor of the Exchequer delivered the United Kingdom (“UK”) Spring Budget for 2024 on 8 March, 2024.  The Budget was delivered against the backdrop of an anticipated general election in the summer...more

Latham & Watkins LLP

Private Capital Insights - Spring 2022

Latham & Watkins LLP on

Welcome to the second edition of Private Capital Insights, a report that examines market trends and developments impacting private capital investors across a range of asset classes. In this edition, we explore the...more

Sullivan & Worcester

Proposed Bipartisan Amendments to the Opportunity Zone Statute Could Have a Significant Effect on Current and Potential Investors

Sullivan & Worcester on

Late last week, a bipartisan group of U.S. Senators and U.S. Representatives introduced an expansive bicameral bill, titled the Opportunity Zones Transparency, Extension, and Improvement Act (the “OZ Bill”). This proposed...more

McDermott Will & Schulte

The 90 Percent Test

McDermott Will & Schulte on

Since coming into effect in January 2018, Subchapter Z of the US Tax Code—also known as the opportunity zone provisions—has enabled investors to pour billions of dollars into a broad array of businesses, from real estate...more

McDermott Will & Schulte

[Webinar] The Fund Location Act: New Fund Products, Flexibility For Real Estate Funds And Hurdles In (Pre-) Sales - March 2nd,...

We are continuing our successful series of webinars and this time we are devoting ourselves to the planned Fund Location Act (FoStoG): Fortunately, the draft law implements some of the requirements of the fund industry that...more

Polsinelli

Opportunity Zone Deadlines Extended By COVID-19 Disaster Declarations (UPDATED)

Polsinelli on

On January 19, 2021, the IRS published guidance in Notice 2021-10, extending critical deadlines and rules relating to investments in qualified opportunity zones. First, any investors facing a deadline between April 1, 2020,...more

Morrison & Foerster LLP

The Role Of ESG In PE Real Estate Investments

Morrison & Foerster LLP on

Investors and their stakeholders are increasing the use of environmental, social and governance (ESG) criteria to screen investments, causing private equity real estate investment managers to place more focus on measuring...more

Goodwin

Luxembourg 2021 Budget: An Overview Of the Main Tax Amendments which Impact The Fund Industry

Goodwin on

The much-awaited Luxembourg state budget for FY 2021 has finally been tabled before the Chamber of Deputies. Delayed due to the ongoing COVID-19 pandemic, the Luxembourg government published bill number 7666 on 14 October...more

Weintraub Tobin

Opportunity Zone Funds And Investors Get Relief In Light Of COVID-19

Weintraub Tobin on

On June 4, 2020, the Internal Revenue Service published Notice 2020-39 (Notice) which provides relief to qualified opportunity funds (QOFs) and their investors in light of the COVID-19 pandemic. Here is a summary, and more...more

Maynard Nexsen

Deadlines Extended – IRS Provides Relief to Qualified Opportunity Funds and its Investors

Maynard Nexsen on

On June 4, 2020 the IRS released Notice 2020-39 (the Notice) providing relief to Qualified Opportunity Funds (QOFs) and their investors in response to COVID-19. The Notice provides that the 180-day investment period for...more

McDermott Will & Schulte

[Webinar] McDermott Grundlagen-Webinar Immobilienfonds - Grundlagen Der Luxemburger Lage Und Fondssteuer - June 17th, 10:00 am -...

Die Hauptmerkmale der Immobilienfonds in Luxemburg und ein Vergleich mit Deutschland werden erläutert. Die Grundlagen der Besteuerung deutscher Immobilienfonds werden ebenfalls erörtert....more

McDermott Will & Schulte

[Webinar] McDermott Fundamentals Webinar Real Estate Fund - Basics Of The Luxembourg Location And Fund Taxation - June 17th, 10:00...

The main features of the real estate funds in Luxembourg and a comparison with Germany are explained. The basics of taxing German real estate funds are also discussed....more

McDermott Will & Schulte

[Webinar] McDermott Grundlagen-Webinar Immobilienfonds - Rollen Der Akteure Im (Immobilien-)Fondsgeschäft - June 10th, 10:00 am -...

Erläutert werden die Rollen und Funktionen von KVG, Verwahrstelle, BaFin, Bewertern, Anlageausschüssen u. a. Beteiligten am Fondsgeschäft. Zudem werden die Möglichkeiten der Auslagerung besprochen....more

McDermott Will & Schulte

[Webinar] McDermott Fundamentals Webinar Real Estate Fund - Roles Of The Actors In The (Real Estate) Fund Business - June 10th,...

The roles and functions of the KVG, depositary, BaFin, valuers, investment committees and others involved in fund business are explained. The options for outsourcing are also discussed....more

McDermott Will & Schulte

[Webinar] McDermott Grundlagen-Webinar Immobilienfonds - Grundprinzipien Und Typen Von Immobilienfonds In Deutschland - June 3rd,...

Erläutert werden Grundprinzipien von Investmentfonds sowie ein Überblick über die deutschen Immobilienfonds. Besonderheiten, Vor- und Nachteile von offenen und geschlossenen Fonds, Publikums- und Spezialfonds sowie...more

McDermott Will & Schulte

[Webinar] McDermott Fundamentals Webinar Real Estate Fund - Basic Principles And Types Of Real Estate Funds In Germany - June 3rd,...

Basic principles of investment funds and an overview of German real estate funds are explained. Special features, advantages and disadvantages of open and closed funds, mutual and special funds as well as special funds and...more

Polsinelli

Polsinelli Commentary on the Final Opportunity Zone Regulations

Polsinelli on

Treasury issued final Opportunity Zone Regulations on December 19, 2019 (“Final Regulations”).  These Final Regulations update the first two rounds of Proposed Regulations (issued on October 29, 2018 and April 17, 2019)....more

King & Spalding

IRS and Treasury Release Final Opportunity Zone Regulations

King & Spalding on

On December 19th, 2019, the Department of the Treasury and the Internal Revenue Service (the “IRS”) issued regulations (the “Final Regulations”) under Section 1400Z-2 of the Internal Revenue Code (the “Code”)[i] finalizing,...more

Stinson LLP

Opportunity Zone Final Guidance

Stinson LLP on

The Treasury Department released final Opportunity Zone regulations on December 19, which combine and clarify the prior two sets of guidance, as well as an FAQ summary....more

54 Results
 / 
View per page
Page: of 3

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide