Section 112020 of the “One Big Beautiful Bill Act” (OBBBA), House version, would expand the reach of the IRC § 4960 excise tax on compensation in excess of $1 million (equal to 21%, the...
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While the foreclosure process varies from state to state, its fundamental purpose is the same—to extinguish inferior liens and sell the mortgaged premises applying the sale proceeds to the mortgage debt. Foreclosures can be judicial or nonjudicial, depending on the jurisdiction. Check out this content for a visual checklist overview of nonjudicial and judicial foreclosures of California commercial real property. Refer to the Related Content below for additional foreclosure resources.
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