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Mortgages Real Estate Investment Trust

The term "mortgage" typically refers to a mortgage loan.  A mortgage loan is a financing instrument where an individual or business borrows money to purchase property (usually real property) and... more +
The term "mortgage" typically refers to a mortgage loan.  A mortgage loan is a financing instrument where an individual or business borrows money to purchase property (usually real property) and uses that property as collateral for the loan. less -
Pillsbury - Gravel2Gavel Construction & Real...

Real Estate & Construction News Roundup (5/1/24) – IMF’s Data on Housing, REITs Versus Private Real Estate, and Suburban Versus...

In our latest roundup, apartment sales fall for seventh straight quarter, raising real estate capital proves challenging, aspiring homeowners face strong obstacles, and more!...more

Morgan Lewis

CFTC Subcommittee Issues ‘First of Its Kind’ Climate Risk Report

Morgan Lewis on

A recent report from the US Commodity Futures Trading Commission encourages financial regulators to consider the risks climate change poses to the US financial system and includes recommendations for addressing these risks....more

Dechert LLP

Like Bonds, But Not Bankers, the CRE CLO is Maturing

Dechert LLP on

With apologies to Madeline Kahn, in this case, it indeed is twu, it’s twu! The CRE CLO technology is maturing and evolving into the stable, match term, non-recourse, non-marked to market, dynamic portfolio lender lever...more

Morrison & Foerster LLP

FAQs about Real Estate Investment Trusts

What is a REIT? - A REIT refers to a “real estate investment trust,” which is an entity entitled to beneficial federal income tax treatment if it satisfies various requirements relating to its organization, its ownership,...more

White & Case LLP

European Real Estate Finance: Recent developments – June 2019

White & Case LLP on

As part of our periodic updates, here is an overview of recent developments of relevance to participants in the real estate finance market across certain key jurisdictions in Europe....more

K&L Gates LLP

Less Form, More Substance: The SEC Staff’s Recent Functional Approach to Section 3(c)(5)(C)

K&L Gates LLP on

The staff of the Securities and Exchange Commission (“SEC”), in recognition of the evolution of the real estate business over the past 70 years, has been incrementally expanding the scope of a “qualifying asset” for purposes...more

Robins Kaplan LLP

Your Daily Dose of Financial News

Robins Kaplan LLP on

With complaint piling up, Fannie Mae has decided to stop selling REO properties to Vision Property, the rent-to-own home business that’s been the subject of predatory-lending investigations of late....more

Orrick - Finance 20/20

Credit Risk Transfer: Making a Successful Program Even Better

Orrick - Finance 20/20 on

On February 10, Howard Altarescu participated in the Urban Institute / CoreLogic Sunset Seminar, “Credit Risk Transfer: Making a Successful Program Even Better.” The presentation outlined the importance of credit risk...more

McDermott Will & Emery

Focus on Tax Strategies & Developments - November 2014

McDermott Will & Emery on

REIT Spin-Offs: Recent Transactions and IRS Rulings - Several recent corporate spin-offs in the United States have involved real estate investment trusts (REITs). Provided several requirements are satisfied, including...more

Morrison & Foerster LLP

Tax Talk -- Volume 7, No. 2 -- July 2014

In This Issue: - As FATCA Begins, IRS Rolls out Withholding Forms, Increases IGA Count - IRS Issues Final Circular 230 Rules Simplifying Written Tax Advice Requirements - Mortgage CCA Raises More...more

Goodwin

Chairman Camp’s Tax Proposals Would Affect REITs and Real Estate

Goodwin on

Chairman David Camp (R-MI) of the U.S. House Ways and Means Committee recently issued a discussion draft of a comprehensive tax reform proposal which would materially modify the taxation of REITs and real estate related...more

Troutman Pepper

Summary Of HUD’s LEAN 232 Program E-Mail Blast: Office Of Residential Care Facilities (ORCF), September 26, 2013

Troutman Pepper on

In an effort to summarize the highlights of the U.S. Department of Housing and Urban Development (HUD) LEAN E-mail Blasts that we receive, and rarely have time to review in a timely fashion, we at Pepper are providing this...more

Orrick - Finance 20/20

Real Estate Mortgage Excess Servicing Spread is a Real Estate Asset for REIT Purposes

Orrick - Finance 20/20 on

On July 12, the IRS released a private letter ruling issued on April 12, 2013, ruling that certain real estate mortgage excess servicing spread would constitute a real estate asset, and that income received from the spread...more

Skadden, Arps, Slate, Meagher & Flom LLP

"SEC Filing Illustrates Recent REIT Trend: Holding and Financing Renewable Energy Assets"

Sponsors and investors have been paying much attention to the potential use of real estate investment trust (REIT) structures to hold and finance renewable energy assets in a tax-efficient way. A recent SEC filing by Hannon...more

Skadden, Arps, Slate, Meagher & Flom LLP

Skadden's 2013 Insights: Capital Markets

2012 was a robust year for both the U.S. leveraged loan and high-yield markets, including record-breaking deal volume for the latter. These conditions provided fertile ground for borrowers and issuers in U.S. markets to fund...more

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