May 1, 2019 | Alert | By Abraham Reshtick, David Salamon
This articles outlines the Treasury Department’s second set of proposed regulations, released on April 17, 2019, for the implementation of the Opportunity Zone Program.
October 31, 2018 | Alert | By Abraham Reshtick, David Salamon
This article outlines the Treasury Department’s initial guidance for implementation of the qualified opportunity zone tax incentive program, designed to encourage investment in low-income communities.
November 7, 2017 | Alert | By Abraham Reshtick, Gabriel Schnitzler, Gregory Jaske, David Salamon
Last week, the long-awaited proposed bill for a comprehensive reform of the U.S. tax code (the “Proposed Tax Reform”) was finally released.
FTC’s First Test of Supreme Court’s North Carolina Dental Precedent in New Case against Real Estate Appraisal Board
June 1, 2017 | Alert | By Bruce Sokler, Robert Kidwell, Farrah Short
Even with a reduced lineup of only two commissioners — the Republican Acting Chair and one Democratic Commissioner — the Federal Trade Commission (the “FTC” or “Commission”) filed an administrative complaint this week against the Louisiana Real Estate Appraisers Board (the “Louisiana Board”) alleging that the Louisiana Board unreasonably restrains competition in violation of Section 5 of the FTC Act by limiting the freedom of individual appraisers and their customers to engage in negotiations to set fees for real estate appraisals.
California Update: Amended Civil Code Section 1938 and New CASp Obligations for Commercial Landlords
February 2, 2017 | Alert | By Joseph Soliman
Last September, Governor Brown signed California Assembly Bill 2093 (“AB 2093”) which amended California Civil Code Section 1938 and created new obligations for commercial landlords.
First Circuit Affirms US Park Service Designation of Long Wharf Pavilion Area for Public Recreational Use
October 4, 2016 | Alert | By Nicholas Cramb, Julianna Hanlon
On September 23, 2016, the United States Court of Appeals for the First Circuit concluded that, “for now, at least, the long war over Long Wharf is at an end.”
September 19, 2016 | Alert | By Nicholas Cramb, Joel Rothman, Allan Caggiano
The Massachusetts Appeals Court issued an opinion on August 29, 2016, that has significant ramifications for developers seeking Comprehensive Permits for affordable housing projects under chapter 40B of the Massachusetts General Laws (“Chapter 40B”).
May 12, 2016 | Alert | By Abraham Reshtick, Jeffrey Moerdler, Daniel Gaquin
On April 15, 2016, the IRS released a generic legal advice memorandum (GLAM 2016-001) (the “April GLAM”) addressing the impact of so-called “bad boy” guarantees (also known as nonrecourse carve-out guarantees) on the characterization of underlying partnership debt as recourse vs. nonrecourse under Section 752 of the Internal Revenue Code.
June 16, 2015 | Advisory
In the Winter 2015 issue of the ABA’s Natural Resources & Environment magazine, John Barkett retraced the Supreme Court’s treatment of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) from Key Tronic to Waldburger and, looking back over that history, he makes the unassailable observation that the Court’s decisions have been, and will continue to be, guided by the plain meaning of CERCLA’s text.
March 3, 2015 | Advisory | By Brian Moran
You can bet on it! The Massachusetts Department of Environmental Protection (DEP) issued a new set of regulations effective January 2, 2015 that will create major burdens for underground storage tank (UST) owners and operators.
June 11, 2014 | Alert | By Brandon Barker
On January 1, 2014, a new law governing limited liability companies (“LLCs”) went into effect in California.
SB 1186 Update: California Legislature Attempts to Promote Compliance with Accessibility Standards and to Curtail Vexatious Litigation
May 22, 2013 | Alert
In September 2012, the California State Legislature enacted SB 1186 in an effort to cut back on opportunistic litigation and encourage compliance with disability access laws.
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