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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Learn all about the use of real estate investment trusts (REITs) in commercial real estate transactions. By investing in a REIT, investors can own a share of diversified portfolio of large commercial real estate projects—such as shopping malls, hospitals, storage facilities, and timberland—without the responsibilities and obligations of owning real estate directly. Get practical tips to guide your clients with ease.
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