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Real Estate Investments Investment Companies

Latham & Watkins LLP

Final Regulations Issued on Domestically Controlled REIT Determinations and Energy Credit Transfers

Latham & Watkins LLP on

Two sets of recently finalized regulations provide guidance for REITs. Key Points: - Final FIRPTA regulations provide rules for determining whether a REIT is domestically controlled, including a look-through rule for...more

Goodwin

IRS Finalizes Regulations for Domestically Controlled REITs and other Qualified Investment Entities

Goodwin on

On April 24, 2024, the U.S. Treasury Department and the Internal Revenue Service released final regulations (the “Final Regulations”) regarding when REITs and certain regulated investment companies investing primarily in...more

International Lawyers Network

Buying and Selling Real Estate in Portugal (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER PORTUGUESE LAW - I. INTRODUCTION - Portugal is an Iberian Peninsula country, bordered by the Atlantic to the west and south and Spain to the north and east. In addition to...more

International Lawyers Network

Buying and Selling Real Estate in Portugal (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER PORTUGUESE LAW - I. INTRODUCTION - Portugal is an Iberian Peninsula country, bordered by the Atlantic to the west and south and Spain to the north and east. In addition to...more

Dechert LLP

Final IRS Regulations for RICs to Passthrough REIT Dividends Eligible for 20% Deduction

Dechert LLP on

The U.S Department of the Treasury and the Internal Revenue Service on June 24, 2020 issued final tax regulations ("Final Regulations") that permit a regulated investment company (“RIC”) to report to its shareholders the...more

McDermott Will & Emery

[Webinar] McDermott Grundlagen-Webinar Immobilienfonds - Grundlagen Der Luxemburger Lage Und Fondssteuer - June 17th, 10:00 am -...

McDermott Will & Emery on

Die Hauptmerkmale der Immobilienfonds in Luxemburg und ein Vergleich mit Deutschland werden erläutert. Die Grundlagen der Besteuerung deutscher Immobilienfonds werden ebenfalls erörtert....more

McDermott Will & Emery

[Webinar] McDermott Fundamentals Webinar Real Estate Fund - Basics Of The Luxembourg Location And Fund Taxation - June 17th, 10:00...

McDermott Will & Emery on

The main features of the real estate funds in Luxembourg and a comparison with Germany are explained. The basics of taxing German real estate funds are also discussed....more

McDermott Will & Emery

[Webinar] McDermott Grundlagen-Webinar Immobilienfonds - Rollen Der Akteure Im (Immobilien-)Fondsgeschäft - June 10th, 10:00 am -...

McDermott Will & Emery on

Erläutert werden die Rollen und Funktionen von KVG, Verwahrstelle, BaFin, Bewertern, Anlageausschüssen u. a. Beteiligten am Fondsgeschäft. Zudem werden die Möglichkeiten der Auslagerung besprochen....more

McDermott Will & Emery

[Webinar] McDermott Fundamentals Webinar Real Estate Fund - Roles Of The Actors In The (Real Estate) Fund Business - June 10th,...

McDermott Will & Emery on

The roles and functions of the KVG, depositary, BaFin, valuers, investment committees and others involved in fund business are explained. The options for outsourcing are also discussed....more

McDermott Will & Emery

[Webinar] McDermott Grundlagen-Webinar Immobilienfonds - Grundprinzipien Und Typen Von Immobilienfonds In Deutschland - June 3rd,...

McDermott Will & Emery on

Erläutert werden Grundprinzipien von Investmentfonds sowie ein Überblick über die deutschen Immobilienfonds. Besonderheiten, Vor- und Nachteile von offenen und geschlossenen Fonds, Publikums- und Spezialfonds sowie...more

McDermott Will & Emery

[Webinar] McDermott Fundamentals Webinar Real Estate Fund - Basic Principles And Types Of Real Estate Funds In Germany - June 3rd,...

McDermott Will & Emery on

Basic principles of investment funds and an overview of German real estate funds are explained. Special features, advantages and disadvantages of open and closed funds, mutual and special funds as well as special funds and...more

Proskauer Rose LLP

SEC Proposes Rule Changes with Potential Benefits for REITs, Funds, and Business Development Companies

Proskauer Rose LLP on

The Securities and Exchange Commission ("SEC" or "Commission") recently proposed a number of changes to Regulation S-X and related rules and forms that could significantly streamline the requirements for filing financial...more

Lowndes

IRS No Rule Policy Expected to Cool Down Spin-offs

Lowndes on

On Monday, the IRS released Notice 2015-59. In it, the IRS announced that the IRS will no longer issue private letter rulings on whether a distribution satisfies the requirements of Section 355 for a tax-free spin-off where...more

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