Legal & Regulatory

The triple threat would be a simultaneous end to the 1031, basis step-up on death, and doubling of capital gains.

The IRS officially allows opportunity zone businesses to revise written plans for working capital safe harbor compliance.

If a project in New York is better, the tax policy probably won't matter.

There is the possibility that a court could decide the landlord is assisting the debt collector's violation of the rule.

The funds will help live venues, museums, movie theaters, and restaurants regain their footing following a devastating 2020.

The occupancy rates for law firms are 10 percentage points higher than the average.

Last year government relief for the sector ultimately had the practical effect of less rent deferral and rent concessions.

Landlords failing to apprise residents of their rights is of particular interest.