News & Analysis as of

Trusts Real Estate Investment Trust Real Estate Investments

Warner Norcross + Judd

Diversification and Tax Savings with a 1031 UPREIT

Warner Norcross + Judd on

A 1031 UPREIT (Umbrella Partnership Real Estate Investment Trust) transaction allows real estate investors to exchange property on a tax-deferred basis under IRS Section 1031 while gaining diversification and liquidity by...more

Troutman Pepper Locke

Southern District of Texas Case Holds That Americold Does Not Apply to Mortgage-Backed Securities Trusts Because Such Trusts Are...

Troutman Pepper Locke on

On March 7, 2016, the United States Supreme Court issued its opinion in Americold Realty Trust v. Conagra Foods, Inc., 136 S. Ct. 1012 (2016), holding that the citizenship of a real estate investment trust (REIT) for...more

Haight Brown & Bonesteel LLP

Doctrinal Wall Blocks Unincorporated Entity from Diversity Jurisdiction

In Americold Realty Trust v. ConAgra Foods, Inc., et al. (No. 14-1382, decided 3/7/16), the Supreme Court of the United States applied its “oft-repeated rule” regarding the citizenship of unincorporated entities to a Maryland...more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Americold Realty Trust v. Conagra Foods, Inc.

On March 7, 2016, the Supreme Court of the United States decided Americold Realty Trust v. Conagra Foods, Inc., No. 14-1382, holding that, for purposes of diversity jurisdiction, a “real estate investment trust” established...more

Lowndes

IRS No Rule Policy Expected to Cool Down Spin-offs

Lowndes on

On Monday, the IRS released Notice 2015-59. In it, the IRS announced that the IRS will no longer issue private letter rulings on whether a distribution satisfies the requirements of Section 355 for a tax-free spin-off where...more

5 Results
 / 
View per page
Page: of 1

"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