IRS Issues Proposed Regulations on Section 1031 Like-Kind Exchanges
On June 11, 2020, the U.S. Treasury Department released highly anticipated proposed Treasury Regulations on like-kind exchanges under Section 1031 (the “Proposed Regulations”). The Proposed...
View ArticleIRS Issues Final Regulations on Taxation of Carried Interest Under Section 1061
On January 7, 2021, the Internal Revenue Service (the “IRS”) and the Department of the Treasury released final regulations (the “Final Regulations”) implementing the provisions of Section 1061 of the...
View ArticleExecutive Orders, Administrative Court Orders, and Legislation: The...
The landscape for foreclosures and evictions in New York State is constantly evolving. With the entire State of New York in Phase 4 of New York Forward, the courts have begun to reopen (at least...
View ArticleMassachusetts’ Safety Standards for Offices: What Businesses Need to Know
On July 6, 2020, Massachusetts entered Phase 3 of its four-phased approach to reopening. The Administration also updated its Sector Specific Workplace Specific Safety Standards for Office Spaces to...
View ArticlePhase 1 Construction Guidelines: Guidance for Real Estate Developers in New...
On Monday New York City entered Phase 1 of re-opening. Phase 1 guidance provides specific guidelines relating to construction, manufacturing, whole trade and select retail (for curbside pickup only),...
View ArticleNew York Forward Phase 2: Guidance for Commercial Landlords and Office...
In late May, guidance for Phase 2 of Governor Cuomo’s New York Forward re-opening plan was issued. New York City is expected to enter into Phase 1 on June 8th, and thereafter Phase 2, provided certain...
View ArticleNew NYC Legislation Prohibits Enforcement of Personal Liability Provisions in...
On May 26, 2020, Mayor de Blasio signed into effect N.Y.C. Council Int. No. 1932-A (2020). The law amends NYC administrative code by rendering unenforceable provisions in commercial leases providing...
View ArticleUPDATED: New York State Stays Evictions and Foreclosures Due to the COVID-19...
Update: On May 20, 2020, Chief Administrative Judge Marks issued Administrative Order 111/2020 announcing that e-filing through the NYSCEF system, including the filing of new non-essential matters,...
View ArticleMassachusetts’ Reopening Plan: What Businesses in Phase 1 Need to Know
On May 18, 2020, the Baker-Polito Administration revealed its four-phased approach to reopening the Massachusetts economy and getting people back into the workplace in a safe manner, all while...
View ArticlePart Two: To Pay, or Not to Pay (Rent) – California Landlord-Tenant...
COVID-19 has flipped the landlord-tenant relationship on its head. Although evictions and recovering possession are off the table for now, landlords are eventually entitled to their full rent payments...
View ArticlePart One: To Pay, or Not to Pay (Rent) – California Landlord-Tenant...
In this two part series we will explore the various state-wide and local regulations in place governing the landlord-tenant relationship in California as well as practical guidance for both parties....
View ArticleUPDATED: New York State Stays Evictions and Foreclosures Due to the COVID-19...
Recent Executive Orders by New York Governor Cuomo and Administrative Orders by the New York State courts effectively have stayed the enforcement of residential and commercial evictions and...
View ArticleThe Supreme Court’s Decision in County of Maui v. Hawai’i Wildlife Fund – The...
The United States Supreme Court’s April 23 decision in County of Maui v. Hawai’i Wildlife Fund (https://www.supremecourt.gov/opinions/19pdf/18-260_i4dk.pdf) proves that legislating is best done by the...
View ArticleGovernor Baker Signs Legislation Creating a Temporary Moratorium on...
Today, April 20, 2020, Governor Charles Baker signed into law an act providing for a moratorium on evictions and as well as foreclosures of residential property (the “Act”) during the pendency of...
View ArticleCommercial Leases in the Age of COVID-19 - A Menu of Options for Landlords...
The interruption to business-as-usual in the commercial real estate industry brought about by the COVID-19 pandemic has been unprecedented and, while hopefully only temporary, the full extent of the...
View ArticleEssential versus Nonessential Construction in the State of New York: Guidance...
In accordance with Governor Cuomo’s Executive Order 202.6 issued on March 7, 2020, and the Guidance on Executive Order 202.6 issued on March 27, 2020, all non-essential construction is suspended in...
View ArticleCommercial Leases in the Age of COVID-19 - A Menu of Options for Landlords...
Practical Challenges. In part one of our two part series we discussed a number of the menu options that may be available to commercial landlords and tenants to help them protect their businesses...
View ArticleBay Area Office Landlords Get Further Clarity from Updated Shelter in Place...
UPDATE: On March 24, we posted a summary of California’s “shelter in place” order issued on March 16, 2020, and in particular discussed the relationship between it and the Bay Area county orders...
View ArticleThe CARES Act: What Multifamily Owners with Federally Backed Mortgage Loans...
In response to the COVID-19 outbreak, the United States, like many states has reacted by providing certain multifamily landlord and tenants with economic benefits during this unprecedented global...
View ArticleGovernor Baker Extends and Modifies Order Closing All Non-Essential...
On March 23, 2020, Governor Charlie Baker of Massachusetts issued COVID-19 Order No. 13 requiring all businesses and organizations in the Commonwealth of Massachusetts that do not provide “COVID-19...
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