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The Biden administration Proposes Changes to the taxation of real property

USA - May 11 2022 The Biden Administration has proposed to limit the gain that can be deferred under a like-kind exchange of real estate under section 1031 to $500…

Robert A. Friedman, Rita N. Halabi, Martin T Hamilton, David S. Miller, Amanda H Nussbaum, Stuart L Rosow

The Impact of Americans for Prosperity Foundation v. Bonta on Donor Disclosure Laws

USA - July 30 2021 On July 1, 2021, the Supreme Court struck down a California donor-disclosure law as facially unconstitutional in its decision in Americans for…

Amanda H Nussbaum

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…

Martine Seiden Agatston, Justin S. Alex, Ira G Bogner, D Alexander Campbell, 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…

Martine Seiden Agatston, Martin T Hamilton, Malcolm Hochenberg, Amanda H Nussbaum, Stuart L Rosow, Christine N. Younger

Distressed Real Estate Workouts, Trades and Loan Purchases: Tax Consequences Matter

USA - April 29 2020 The COVID-19 pandemic has been wreaking havoc on the economy generally, and with respect to many asset classes of real estate, specifically, and the…

Steven L Lichtenfeld, Stuart L Rosow