Posts in Real Estate Investments
Paying for a Business' Additional Costs and Lost Revenue Due to Coronavirus

Throughout the nation, businesses and real estate owners are facing financial challenges due to coronavirus. If the businesses aren't closed altogether, they may have fewer customers and lower profits, if any. And there are the additional out-of-pocket costs associated with combating COVID-19. In some instances, business interruption insurance or contract risk allocation language may provide relief from COVID-19 financial losses.

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SEC Proposes New Regulation for Integration of Offerings

On March 4, 2020, the Securities and Exchange Commission (SEC) proposed a new rule, which would clarify and harmonize integration concepts for several types of exempt offerings. The new rule also would shorten the safe harbor in Regulation D from six months to 30 days

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Singing Auld Lang Syne and Inventorying Special Purpose Entities

At year-end, businesses and real estate investors should inventory their special purpose entities and decide whether they continue to be necessary.

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Revenue Procedure 2019-38 and the Rental Real Estate Safe Harbor under Section 199A

On September 24, 2019, the IRS issued Revenue Procedure 2019-38, which provides a safe harbor under which income from rental real estate will be qualified business income under Section 199A.

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Rent Control–Coming to a State Near You?

New York and other major metropolitan areas have had rent control laws for decades. Now some state legislatures are taking more control over the landlord-tenant relationship by passing state-wide rent control laws.

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How Struggling Orchestras are Like Qualified Opportunity Zone Funds

On July 15, 2019, SEC and NAASA recently released a Joint Summary of securities law concerns for Qualified Opportunity Zone Funds. Although these funds can provide significant tax benefits, fund sponsors must be careful to comply with securities laws when selling them to investors.

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Instrument Rental Plans and Title Insurance Policy Options

To real estate buyers, title insurance options can be confusing. There is standard and extended coverage, which is limited by exclusions and exceptions. Plus, a buyer can purchase endorsements to provide coverage for specific concerns.

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Leaving a String Quartet or Tenant-in-Common Real Estate Investment

Originally in residence at Cleveland Institute of Music, the Cleveland Quartet moved together as a quartet to State University of University of New York at Buffalo and then to Eastman School of Music. During the quartet’s history, some musicians left the quartet and were replaced.  But in 1995, the quartet decided to disband. Years of international travel had taken their toll, and the musicians wanted to pursue other interests including, teaching and orchestral work. Real estate co-owners may make similar decisions to change investments or terminate their relationship.

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