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Tax Reform: Key Considerations for Real Estate Investment Trusts

USA - January 29 2018 On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the "Act") into law.1 Although the individual and collective impact of the Act...

Clara Lim, Remmelt A. Reigersman, Thomas A. Humphreys, Shane M. Shelley, Bernie J. Pistillo, Shiukay Hung, Matthew Y. Lau.

REIT IPOs - A Quick Guide

USA - April 26 2018 Real estate investment trusts ("REITs") are endlessly inventive. They were first developed in the 1960s as a means for ordinary retail investors to...

David P. Slotkin, Justin R. Salon, Emily K. Beers, Lauren C. Bellerjeau, Shiukay Hung.

U.S. Tax Reform Bill Passes Both Houses; Awaits President's Signature

USA - December 21 2017 On December 20, 2017, both the House and the Senate passed H.R. 1 (the "Bill"), which President Trump is expected to sign by January 3, 2018.2 The...

Joseph G. Tucci, Remmelt A. Reigersman, Thomas A. Humphreys, Allison Y. Peck, Edward L. Froelich, Joy S. MacIntyre, Shane M. Shelley, David B. Strong, Shiukay Hung.

Recent Changes Make Permanent the 100 Exclusion of Eligible Gain from Sales of Section 1202 “Qualified Small Business Stock”

USA - March 9 2016 The Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act”) has amended Section 1202 of the Code to permanently extend the 100 exclusion...

Joseph G. Tucci, David B. Strong, Bernie J. Pistillo.

House Republicans Release Draft Tax Proposal; Committee Markup Begins

USA - November 7 2017 On November 2, 2017, the House Ways and Means Committee unveiled the Tax Cuts and Jobs Act (the "Bill"). The Bill could dramatically alter the U.S...

Adam E. Nguyen, Remmelt A. Reigersman, Thomas A. Humphreys, Allison Y. Peck, Joy S. MacIntyre, David B. Strong, David J. Goett, Jacob M. Harper, Shiukay Hung.