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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Short-term rentals of residential properties have increased exponentially with hosting platforms such as Airbnb, VRBO, Getaway, and Booking.com. As this industry grows, municipalities are enacting laws to regulate the market and address various short-term rental issues. Use these clauses to draft legislation for municipalities allowing residents to rent their residential property for short-term. Check out the Related Content below for more information on short-term rental regulations and additional legislation on various topics.
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