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Results: 1-10 of 63

FINRA identifies concerns with marketing of real estate investment products

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • May 10 2013

FINRA recently signaled a continuing focus on the marketing of real estate-related products by issuing a Regulatory Notice expressing concerns about

N.Y. “mansion” tax held to be due on purchase of residential real property from U.S. government

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • May 2 2013

In a petition brought to challenge the denial of a refund claim, a New York State Administrative Law Judge held that the New York State "mansion tax"

China real estate update

  • Morrison & Foerster LLP
  • -
  • China
  • -
  • March 21 2013

China property prices have continued to trend upward despite the government's previous efforts to cool the real estate market. Such efforts include

HUD issues aggressive new fair housing rule

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • February 12 2013

The U.S. Department of Housing and Urban Development ("HUD") has finally issued its much-debated disparate impact rule. The rule formally adopts

Recent California State Board of Equalization legal opinion letter could create confusion regarding the proposition 13 change in ownership rules for legal entities

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • November 5 2012

On September 5, 2012, the California State Board of Equalization’s (“Board”) legal staff (“Staff”) issued a legal opinion letter (“Letter”) in which the Staff reversed a Proposition 13 (“Prop 13”) property tax change in ownership rule for transfers of interests in legal entities that the Board had adopted and followed for more than 25 years

California is poised to enact foreclosure legislation

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 11 2012

As California goes, so goes the nation?

IRS rules that money market fund shares are "cash" for REIT asset test purposes

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 9 2012

On June 18, 2012, the IRS issued Revenue Ruling 2012-17, which addressed whether shares in a money market fund are categorized as “cash and cash items” for purposes of the 75 percent value test of Section 856

Allegations of due process violation in calculating property tax rates allowed to proceed

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 2 2012

Owners of commercial real property located in the City of Beacon brought an action against the City seeking repayment of real property taxes based on alleged miscalculation of the taxes due, and included claims under 42 U.S.C. 1983 against a former City Administrator for alleged deprivation of rights under color of state law

Gain on sale of New York property allocated entirely to New York

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 2 2012

In Matter of Ronald K. and Maxine H. Linde, DTA No. 823300 (N.Y.S. Tax App. Trib., May 24, 2012), the New York State Tax Appeals Tribunal substantially affirmed the decision of an Administrative Law Judge that income earned by a nonresident partnership from the sale of New York real property should be allocated entirely to New York

Department provides mortgage recording tax guidance for mortgages securing “breakage costs” under interest rate swap agreements

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 2 2012

The Department of Taxation & Finance has issued a Tax Bulletin to provide guidance on when mortgage recording tax will apply to “breakage costs” under an interest rate swap agreement that is secured by a mortgage on real property

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