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Results: 1-10 of 33

What matters: A review of 2011 and 2012

  • Kramer Levin Naftalis & Frankel LLP
  • -
  • USA
  • -
  • April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the

Financial services legislative and regulatory update - November 19, 2012

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • November 19 2012

Now that the election is behind us the focus in Washington has shifted to the fiscal cliff, with the President and Congressional leaders meeting at the end of the week after both sides publicly floated their opening negotiating positions

IRS issues ruling on excess servicing spreads

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • August 31 2012

The IRS recently issued a private letter ruling (the “PLR”) concluding that the excess servicing spread portion of a mortgage servicing right (an “Excess IO”) is a qualifying asset for the REIT 75 percent asset test and produces qualifying income for the REIT 75 percent income test

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

Are REITs investment advisers?

  • Allen Matkins Leck Gamble Mallory & Natsis LLP
  • -
  • USA
  • -
  • June 29 2012

A REIT is an acronym for Real Estate Investment Trust, although the term more properly refers to tax status than a specific entity type

IRS issues guidance on treatment of money market funds held by REITs

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • June 19 2012

The Internal Revenue Service (“IRS”) issued Revenue Ruling 2012-17 (the “Revenue Ruling”), dated June 18, 2012, addressing the treatment of shares in money market funds for the purposes of the asset tests applicable to real estate investment trusts (“REITs”

Financial services legislative and regulatory update - June 11, 2012

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • Canada, Spain, USA
  • -
  • June 11 2012

On Sunday, Spain announced that it would be seeking a bailout and the Eurozone banks agreed to lend Spain 100 billion euros ($125 billion dollars) in order to stabilize its banks

Financial services legislative and regulatory update - May 29, 2012

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • May 29 2012

With the House of Representatives in Recess this past week all action was found in the Senate where the Banking Committee heard from emboldened regulators seeking to capitalize on the events of the JP Morgan trading loss as justification for tougher regulation and strong implementation of the Dodd-Frank Act, in addition to considering legislation to help spur refinancing and aid the Housing market

Financial services legislative and regulatory update - May 21 2012

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • China, USA
  • -
  • May 21 2012

The news last week was clearly dominated by JP Morgans trading loss

Domestically controlled REITs and leveraged corporate blocker structures

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 30 2012

Real estate funds and real estate investment sponsors must consider a number of tax, corporate, finance and even privacy issues when seeking foreign capital for their U.S. real estate investments

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