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Features

Opportunity Zones and Commercial Real Estate Image

Opportunity Zones and Commercial Real Estate

Erika Morphy

One of the many provisions of last year's tax overhaul was the creation of a little-noticed program called Opportunity Zones, which was designed to give investors tax breaks for investments in designated areas. Now, attention is starting to pick up as the program takes shape.

Features

Summary of Developments Under New York's Environmental Quality Act Image

Summary of Developments Under New York's Environmental Quality Act

Michael B. Gerrard & Edward McTiernan

The courts issued 41 decisions in 2017 under the New York State Environmental Quality Review Act, and changes were made to regulations themselves this year. This article summarizes the most important of these cases and regulation changes, and the patterns they represent.

Columns & Departments

Case Notes Image

Case Notes

ssalkin

Tenant Improvement Does Not Shift Repair Responsibility Away from Landlord<br>Attorney Fees Not Court-Ordered Cannot Be Recouped by Withholding Rent

Features

Waiving the Right to <i>Yellowstone</i> Injunctive Relief Image

Waiving the Right to <i>Yellowstone</i> Injunctive Relief

Janice G. Inman

In a case of first impression, and after it decided public policy would not be offended, New York's Appellate Division, Second Department, decided earlier this year that commercial tenants may contractually waive the right to seek a <i>Yellowstone</i> injunction in <i>159 MP Corp. v. Redbridge Bedford,</i>

Features

The Tax Cuts and Jobs Act and How It Affects Real Estate Image

The Tax Cuts and Jobs Act and How It Affects Real Estate

Peter M. Fass

<b><i>Part Two of a Two-Part Article</b></i><p>Part One of this article discussed changes affecting real estate including the pass-through business deduction adopted in new §199A of the Tax Act. Part Two expands upon the workings of the pass-through business deduction (pass-through deduction).

Features

Tenant Liability CERCLA Changes Under 2018 BUILD Act Image

Tenant Liability CERCLA Changes Under 2018 BUILD Act

Nicole TK Moore

One of the significant updates to the law is that now, a tenant at an industrial or manufacturing site can, under appropriate circumstances, claim the “bona fide prospective purchaser” defense to Superfund liability and escape strict, joint, and several owner/operator liabilities when leasing previously-contaminated property.

Columns & Departments

Case Notes Image

Case Notes

ljnstaff

Lease Assignee Can Make Claim that Appears to Concern Only Property's Owners

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