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Rachana D. "Ana" Oza Holland & Knight LLP

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The death of IDOTs: borrowers nationwide risk retroactive taxation for Maryland property *

USA - June 28 2012
Until recently, Maryland was known for a unique financing structure known as the indemnity deed of trust (IDOT) by which even the largest commercial real estate loans might be made free of recordation tax.

Co-authors: Jerald Seth "Jerry" Cohn.