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A summary comparison of BDCs and REITs

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • October 2 2009

As we have discussed in our prior client alerts, BDCs and REITs have witnessed a resurgence of late

Morrison & Foerster quarterly news TaxTalk volume 6, No. 2 July 2013

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 22 2013

Recent federal securities law filings by two companies - one in the document management and storage business, the other an operator of data centers

IRS guidance on REMICs and REITs with respect to the Home Affordable Refinance Program

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

In late December, the IRS issued guidance (Notice 2012-5 and Rev. Proc. 2012-14) that relaxed the real estate mortgage investment conduit (“REMIC”) and real estate investment trust (“REIT”) rules to accommodate refinanced “underwater” loans in Federal National Mortgage Association (“Fannie Mae”) and Federal Home Loan Mortgage Corporation (“Freddie Mac”) sponsored single family mortgagebacked securities

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