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Results: 1-10 of 28

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.”


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"


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


Maryland Legislature fixes problems left over from 2012 IDOT legislation
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • October 3 2013

Prior to 2012, the Indemnity Deed of Trust ("IDOT") had long been the preferred structure for borrowers in Maryland looking to finance their property


Governor signs off on new tax-increment financing structure
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • October 7 2014

On September 29, Governor Brown signed legislation that is seen as creating a robust new financing tool which will expand the existing mechanism of


Keith R. Gercken
  • Sheppard Mullin Richter & Hampton LLP

Vicky Chau
  • Sheppard Mullin Richter & Hampton LLP

Eugene C. Kim
  • Sheppard Mullin Richter & Hampton LLP

Michael J. Kiely
  • Sheppard Mullin Richter & Hampton LLP