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The real property transfer tax does not apply to all leases, and understanding the tax rules of the applicable jurisdiction can allow parties to plan ahead to avoid unnecessary tax liability.
Features
Typically, reciprocal easement agreements (REAs) are used when a property is owned by more than one person or entity, and the persons or entities wish to develop the property as an integrated shopping center. Without an REA, the developer or the major retailer could build whatever and whenever it wishes and could conceivably prevent the other party from using its parcel for parking, access or utility lines.
Features
Square footage is an important concept in leasing because, more often than not, the agreed-upon amount of square footagewill dictate the economic terms of the deal.
Features
This article highlights some recent court decisions acceleration of rents, and offers some suggestions for reasonable middle ground positions that should survive scrutiny.
Features
Continuing the discussion of how Eastman Kodak Company conducted the first-ever parallel rights offerings in connection with its Chapter 11 plan of reorganization.
An example in which a Chapter 7 trustee, in separating the measure of "highest price" from "best outcome," unlocked significant value for all stakeholders.
Features
This article sets forth the statutory provisions that led to the differing results in two cases,and then explores the reasoning of the two opinions.
Columns & Departments
Rulings of interest and importance to med mal attorneys.
Columns & Departments
News from around the country.
Columns & Departments
Recent news and rulings of interest.