Private equity transactions refer to investments (and the sale or disposition of those investments) made by pooled investment vehicles (a private equity fund, venture fund, or other group of institutional...
Commercial Property Assessed Clean Energy (C-PACE) financing provides borrowers access to additional capital for constructing energy-efficient improvements. Private lenders offer C-PACE financing in most...
In the United States, federal and state banking laws and the regulations promulgated by federal and state banking regulators provide a comprehensive system that regulates and supervises the activities...
Learn about the litigation process set up by the Biologics Price Competition and Innovation Act (BPCIA) to facilitate resolution of patent disputes between reference product sponsors and biosimilar manufacturers...
Do you need to understand child labor law compliance best practices in light of recent developments in this area of the law spearheaded by Congress, the Department of Labor, and other federal and state...
Recognizing the need for liquidity due to the economic effects of the COVID-19 pandemic, the IRS has provided temporary guidance on the treatment of certain stock distributions by publicly offered real estate investment trusts (REITs). Rev. Proc. 2021-53 modifies the safe harbor provided in earlier guidance by temporarily reducing the minimum required aggregate amount of cash that distributee shareholders may receive to not less than 10% of the total distribution, for such distribution to be treated as a distribution of property under I.R.C. § 301. REITs are tax-favored investment vehicles focused exclusively on real estate interests and offer their beneficial owners or shareholders certain tax advantages.
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