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...
Read this practice note discussing factoring transactions, the parties involved, and the reasons for factoring. This practice note specifically discusses the distinguishing features of advance and discount...
Land banking transactions are an alternative financing structure where the land banker (typically an investment group) purchases the land shortly before or soon after the homebuilder acquires it. The parties...
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Mortgage servicers should prepare for the CFPB’s forthcoming final rule, expected in July 2025, which aims to streamline compliance and strengthen borrower protections. The final rule is expected to cover compliance requirements including disclosure standards, timely error resolution, and enhanced protections for borrowers in default. In advance of the final ruling, review this practice note providing compliance requirements and mortgage servicing issues that may arise under the Truth-in-Lending Act and the Real Estate Settlement Procedures Act.
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