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The Tax Act is the most sweeping change to the U.S. federal income tax laws since 1986. This and future articles discuss the individual tax and business tax provisions that affect real estate investment and investors in real estate.
On Dec. 22, 2017, President Donald Trump signed into law H.R.1, commonly referred to as the Tax Cuts and Jobs Act (Tax Act) (Pub. L. No: 115-97). This is the most sweeping change to the U.S. federal income tax laws since 1986. This and future articles discuss the individual tax and business tax provisions that affect real estate investment and investors in real estate.
By Janice G. Inman
In the real estate business, as in many others, the question of just who is contractually responsible when things go wrong is a recurring one, particularly when a closely-held corporation or other business entity is involved.
By Menachem J. Kastner and Ally Hack
The focus of this article is the “early termination provision,” a lease provision that affords landlords the tactical advantage they need. Specifically, this article seeks to: 1) guide the practitioner through the pitfalls of a poorly drafted termination provision; and 2) advise the practitioner how to craft a proper and effective termination provision.
Subtenants Not Entitled to Notice Under Law
Illegal Tenant Activity Negates Insurer’s Responsibility to the Landlord
By Marisa L. Byram and Wheeler Frost
Assignment provisions in a commercial lease often boil down to the following seemingly simple, but more often than not complex, standard: that the lease may only be assigned or the premises subleased with the landlord’s consent, not to be unreasonably withheld. The following examples of case law illustrate how courts have construed this provision under various circumstances.