Liability for tax withholdings on real property sales rest with buyers under the Foreign Investment in Real Property Tax Act — and it’s not always immediately clear when the Act applies.
Explore recent developments in real estate finance, including the 2000 E-SIGN Act's introduction of "transferable records" for property-secured loans, subject to specific conditions.
This article discusses Atlas Brookview Mezzanine LLC v. DB Brookview LLC, the first New York court decision to directly hold that enforcing a mezzanine pledge taken in conjunction with a mortgage as…
Charitable conservation easements have been a target for examination by the IRS for many years, resulting in the disallowance of millions of dollars of charitable deductions.
Nickolas Gianou,
Victor Hollender,
David Polster,
and Sarah Beth Rizzo
This article discusses the Treasury Department’s recent releaseof a set of proposed regulations that, if finalized, would alterkey rules affecting many real estate funds, sovereign wealthfunds and ot…
Jennie Cherry and Lindsey Bronstein discuss the importance of the US generation-skipping transfer tax for non-US families planning trusts for their US relatives.
The Private Client Group at Ropes & Gray LLP in Bostonexplains the new Massachusetts tax of 4% on annual taxableincome in excess of $1,000,000, which applies to individualsand trusts.