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New Legislation Enhances Tax Credits for Businesses Affected by COVID-19

USA - April 13 2021 The Consolidated Appropriations Act of 2021 (CAA) significantly enhances a refundable payroll tax credit for employers that was enacted as part of…

Christopher N. Moran, Walter R. Calvert.

Federal Judge Upholds Cap on State and Local Tax Deduction; What’s Next in California’s Fight Against the TCJA?

USA - October 30 2019 Last month, a federal judge dismissed a lawsuit against the Treasury Department brought by New York, Connecticut, Maryland, and New Jersey that…

Sam Djahanbani, Shane P. Nix.

Proposed Expansion of New York State Real Estate Transfer Tax

USA - March 9 2017 In New York State's proposed Fiscal Year 2018 budget, Governor Andrew Cuomo has added an amendment to New York State real estate transfer tax (the…

Sung H. Hwang.

Structuring a U.S. Real Estate Fund: A How-To Guide for Emerging Managers

USA - February 7 2017 There is always a line at Starbucks. That line means steady rents for landlords leasing to Starbucks tenants. A common real estate fund…

Sung H. Hwang.

New Audit Procedures for Partnerships Create Potential Entity-Level Liabilities

USA - December 17 2015 On November 2, 2015, President Obama signed into law the Bipartisan Budget Act of 2015 (the Act). The Act significantly changes how partnerships…

Brian J. O'Connor, Christopher S. Davidson, Norman Lencz.