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Results: 1-10 of 30

New cancellation of indebtedness deferral election may not cover deed-in-lieu transactions
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • February 27 2009

On February 17, 2009, President Obama signed the American Recovery and Reinvestment Act of 2009 ("ARRA"


Administrative fee for tax collection is an unconstitutional hidden tax
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • August 28 2009

In 1997, in an attempt to clarify the sometimes blurry distinction between a government “fee” and a government “tax,” the California Supreme Court explained that “taxes are imposed for revenue purposes, rather than in return for a specific benefit conferred or a privilege granted.”


Modifications of home loans under government program will not adversely affect REMICs
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • April 13 2009

The IRS recently issued "safe harbor" guidance that home loans modified under the Home Affordable Modification Program (HAMP) will not adversely affect real estate mortgage investment conduits (REMICs


Redevelopment strikes back
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • October 9 2015

After several failed attempts in previous years, the Legislature passed and the Governor signed AB 2 (Alejo) on September 22, 2015. (Stats. 2015, ch


Notice to Mortgage Lenders - Your Mortgage Interest Statements Must be Revised Starting in Tax Year 2016
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • June 15 2016

An act passed by Congress last year makes changes to IRS Form 1098 (Mortgage Interest Statement) starting in tax year 2016 (reported commencing in


Keith R. Gercken
  • Sheppard Mullin Richter & Hampton LLP

Vicky Chau
  • Sheppard Mullin Richter & Hampton LLP

Andrew J. Alberg
  • Sheppard Mullin Richter & Hampton LLP

Eugene C. Kim
  • Sheppard Mullin Richter & Hampton LLP

Michael J. Kiely
  • Sheppard Mullin Richter & Hampton LLP