We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Articles

Results 1 to 5 of 5
Most popular |Most recent


SEC Proposes Changes to Financial Statement Requirements for Acquisitions

USA - May 9 2019 On May 3, 2019, the SEC proposed rules to amend Rule 3-14 of Regulation S-X, which sets forth the financial statement requirements relating to...

Christopher Mangin, Jr., S. Gregory Cope, David S. Freed, Christopher C. Green, Zach Swartz.

Certain Foreign Subsidiary Income Inclusions Qualify for REIT 95 Gross Income Test

USA - September 20 2018 A recently issued Revenue Procedure (Rev. Proc. 2018-48) establishes that certain income, including “global intangible low-taxed income” (“GILTI”)...

Christopher Mangin, Jr., James S. Meyer, S. Gregory Cope, David S. Freed, Christopher C. Green, Paige Anderson.

Fannie Mae Updates Credit Risk Transfer Program to Facilitate Investment by REITs

USA - May 8 2018 The Federal National Mortgage Association (“Fannie Mae”) recently announced that, on a going-forward basis, it will be making structural changes to...

Daniel T. Wallmuth, Christopher Mangin, Jr., S. Gregory Cope, David S. Freed, Christopher C. Green, Paige Anderson.

Senate Bill Introduced to Reinstate FHLB Captive Membership

USA - February 7 2018 On January 30, 2018, Senator Tammy Duckworth (D-IL) introduced the Housing Opportunity Mortgage Expansion (HOME) Act (“S. 2361”), a bill that would...

S. Gregory Cope.

IRS Issues Guidance on Elective CashStock Dividends by REITs

USA - August 16 2017 A Revenue Procedure effective August 11, 2017 (Rev. Proc. 2017-45) establishes guidelines for a real estate investment trust (“REIT”) to issue...

George Matthew Gerachis, David S. Peck, Christopher Mangin, Jr., James S. Meyer, S. Gregory Cope, Mark Early, David S. Freed, Catherine S. Gallagher, Christopher C. Green.