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Politics aside, various regions and industries throughout the country were certain to be impacted differently by the Tax Cuts and Jobs Act of 2017 (the Jobs Act). Of the numerous provisions of the Jobs Act, perhaps the most publicized was the reduction in tax rates. Most significantly the corporate tax rate was cut from 35% to 21%.
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.
By David Kupetz and Asa Hami
Store closing or liquidation sales are a routine part of Chapter 11 cases involving retail debtors. These sales are consistently authorized by bankruptcy courts, despite lease provisions purporting to forbid them.
Phil Jelsma, a partner and chair of the tax practice team at a San Diego-based commercial real estate law firm talks about the changes to carried interest, how this will impact commercial real estate investment and what investors should do now to comply.
Insurance Lapse Deemed Not Curable
Uncertain Method for Determining Future Rent Dooms Renewal Rights