Martine Seiden Agatston

Proskauer Rose LLP

Articles

Results 1 to 5 of 12


New guidance allows publicly-offered REITs and RICs to issue up to 90% of qualifying dividends in the REIT or RIC's own stock through June 2022

USA - December 14 2021 On November 30, 2021, the IRS issued Revenue Procedure 2021-53, which temporarily allows publicly offered RICs and REITs to make distributions that…

Martin T Hamilton, Talia Jaffe, David S. Miller

The Made in America Tax Plan: The Biden Administration Outlines its Tax Reform Proposals

OECD, USA - April 5 2021 On March 31, 2021, the White House released a factsheet describing the “American Jobs Plan”, a $2.3 trillion proposal for infrastructure spending…

Justin S. Alex, Ira G Bogner, D Alexander Campbell, Richard M Corn, Muhyung (Aaron) Lee

“Passthrough Deduction” Regulations for RICs Finalized with No Major Changes

USA - June 29 2020 On June 24, 2020, the Internal Revenue Service (the “IRS”) and the U.S. Department of Treasury (“Treasury”) issued final regulations (the “Final…

Richard M Corn, Martin T Hamilton, Malcolm Hochenberg, Amanda H Nussbaum, Stuart L Rosow, Christine N. Younger

New Guidance Allows Publicly-Offered REITs and RICs to Issue up to 90% of Qualifying Dividends in the REIT or RIC’s Own Stock Through the End of the Year.

USA - May 13 2020 On May 4, 2020, the IRS issued Revenue Procedure 2020-19, which temporarily allows a publicly-offered REIT or RIC to pay as much as 90% of a…

Martin T Hamilton, David S. Miller

Covid-19: Tax Considerations for REITs

USA - May 5 2020 This blog post summarizes some of the tax considerations for REITs that have arisen in light of COVID-19, the resulting economic downturn, the…

David S. Miller