Demystifying the Commercial Lease: Common Area Maintenance Charges

Tenants should negotiate common area maintenance provisions in their leases to assure that they aren’t paying more than their fair share.

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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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Demystifying the Commercial Lease: Types of Leases

Prospective tenants should know the differences between commercial lease types so they can understand the total lease cost and the risks they are assuming.

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Businesses and Commercial Real Estate Owners May Need Copyright Public Performance Licenses

Public performance licenses frequently are required when digital music recordings are played in most business and commercial real estate settings.

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Anatomy of a Real Estate Transaction—Financing

Different aspects of the financing process occur at different points in the real estate transaction. Yet, most real estate buyers depend upon the money from mortgage lenders to buy the property; the real estate transaction cannot occur without financing.

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Anatomy of a Real Estate Transaction–Closing

At every real estate closing, the buyer pays for the real property, and title changes hands, but some real estate closings require many additional documents.

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Anatomy of a Real Estate Transaction–Closing Preparation

During the time between the end of the due diligence inspection period and the closing, parties to a real estate transaction prepare for the closing, but they also must be sure that unexpected developments don't derail the transaction.

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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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