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By Joseph Giminaro
The City of New York has finalized the real estate tax rates for tax year 2018/19, which began July 1, 2018 and will end June 30, 2019.
By Christopher Brewster, Chris Griner, Gregory Jaeger, Bibek R. Pandey
On November 27, the Treasury Department's Office of Foreign Assets Control ("OFAC") announced a settlement agreement with a Virginia-based global technology ...
By Christopher Brewster, Erin Bruce Iacobucci, Chris Griner, Gregory Jaeger, Bibek R. Pandey, Shannon Reaves, Anne W. Salladin
November 10, 2018 was the effective date for a new pilot program administered by the Committee on Foreign Investment in the United States ("CFIUS") ...
By Dale Degenshein
WHAT DOES IT mean when a co-op's proprietary lease or a condo's bylaws state that "consent shall not be unreasonably withheld"?
By Mark A. Speiser, Harold Olsen
A bankruptcy case is usually commenced by the debtor, but the Bankruptcy Code permits creditors to seek to place a debtor into bankruptcy involuntarily, where certain statutory conditions are met.
By Micah Bloomfield, Mayer Greenberg, Kevin Matz, Brian J. Senie, Jeffrey Uffner
Earlier this month, we invited you to send us your Qualified Opportunity Zone questions in advance of a panel we hosted on the cutting-edge tax issues surrounding this new program ...
By Christopher Brewster, Erin Bruce Iacobucci, Chris Griner, Gregory Jaeger, Bibek R. Pandey, Shannon Reaves, Anne W. Salladin
The controls will significantly alter the export control landscape for R&D work and technology transfers.
By Dale Degenshein
Outdoor space is a coveted commodity in New York City, and some people look for any way to assert that the area outside their apartment is for their exclusive use.
By Jonathan D. Canfield, Alex Cota, Alon M. Goldberger, Marni M. Isaacson, Michelle M. Jewett, Jeffrey Uffner
On October 31, 2018, the Department of the Treasury and the Internal Revenue Service ("IRS")
By Chris Griner, Christopher Brewster, Gregory Jaeger, Anne W. Salladin, Bibek R. Pandey, Shannon Reaves, Erin Bruce Iacobucci
The Committee on Foreign Investment in the United States has long scrutinized foreign investments in U.S. real estate businesses with properties located in close proximity to sensitive U.S. government installations.
By Michael Emanuel, Kevin Matz
As we discussed in our prior Stroock Special Bulletin (our "Prior Bulletin"),[1] Lender Management, LLC v. Commissioner of Internal Revenue, T.C. Memo. 2017-246 (2017) provides family offices...
By Michael Emanuel, André Nance, Eric Requenez, John P. Cronin
On August 17, 2018, the Securities and Exchange Commission (the "SEC") issued a release (the "Adopting Release") describing the adoption of amendments to Regulation S-K ...
By Micah Bloomfield, Mayer Greenberg, Michelle M. Jewett, Richard Madris, Kevin Matz, Brian J. Senie, Jeffrey Uffner
The tax reform legislation of December 2017 added new provisions offering tax benefits to investors reinvesting taxable gain into designated Qualified Opportunity Zones
By Christopher Brewster, Erin Bruce Iacobucci, Chris Griner, Gregory Jaeger, Shannon Reaves, Anne W. Salladin
U.S. Government Facility Security Clearances ("FCLs") may not be issued to U.S. companies under foreign ownership, control or influence ("FOCI") unless adequate safeguards are in place to protect U.S.
By Christopher Brewster, Chris Griner, Bibek R. Pandey
The Department of Treasury's pilot program requires mandatory filing with CFIUS of certain foreign investments in a US business in a specified "pilot program industry" involved in critical technology.
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