Seth Eaton Discusses Modifications and Workouts of Commercial Real Estate Loans during the COVID-19 Pandemic
As part of a panel discussion at the Practising Law Institute’s 2024 SEC Speaks Conference held on April 2, 2024, the Director of the SEC’s Division of Corporation Finance, Erik Gerding, highlighted several risks and...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER INDIAN LAW - INVESTMENT AND CONVEYANCE OF REAL ESTATE IN INDIA - 1. INTRODUCTION TO REAL ESTATE IN INDIA - Since the liberalization of Indian economy, the real estate...more
Over the past few years, several real estate investment trusts have made filings with the Securities and Exchange Commission reflecting the adoption of a Delaware Statutory Trust (“DST”) program. Typically, the DST program...more
REITs have been rather quiet in the capital markets for some time now. Rising interest rates have made debt more expensive. Trading prices have reflected steep discounts to “net asset values”, or “NAVs”. But REITs, our...more
When a public REIT acquires or disposes of real estate, the transaction may trigger financial disclosure requirements under SEC rules and guidance. Specifically, Rule 3-14 of Regulation S-X (“Rule 3-14”) sets forth the...more
The UK government is consulting on bringing overseas sovereign investors in UK real estate within the scope of UK direct tax from April 2024 as part of measures amending the scope of the sovereign immunity tax exemption. ...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER INDIAN LAW - INVESTMENT AND CONVEYANCE OF REAL ESTATE IN INDIA - 1. INTRODUCTION TO REAL ESTATE IN INDIA - Since the liberalization of Indian economy, the real estate sector...more
Qualifying Abu Dhabi Global Market (ADGM) entities, including special purpose vehicles, foundations and real estate investment funds, may now hold title to property in Abu Dhabi (onshore and in the free zone) thanks to an...more
The Cleveland Quartet musicians had the luxury of selecting the time when they wanted to disband. They also likely didn’t have to think about tax consequences when they disbanded. However, for individuals who jointly...more
On Friday, October 19, 2018, the Treasury Department and the Internal Revenue Service issued highly-anticipated proposed regulations regarding “Qualified Opportunity Zones.” The Qualified Opportunity Zone regime was...more
Will 2018 be the Year of Concentration across our market? “The Urge to Merge” was the title of a January 2, 2007 Economist article. It resonates today. The cover photo was two camels copulating, which some of the Economist...more