United States: Real Estate and Construction

At a Washington tax conference on May 20, Treasury Assistant Secretary for Tax Policy Kenneth Kies reportedly signaled that anti-stacking regulations targeting Code §1202 qualified small business stock (“Q.S.B.S.”) are likely forthcoming.

The U.S. Department of Transportation's Interim Final Rule is fundamentally reshaping the Disadvantaged Business Enterprise (DBE) program for federally funded transportation and airport projects.

Global families investing in U.S. real estate face critical tax structuring decisions at acquisition that can either preserve wealth or create decades of avoidable exposure. How should international investors structure their U.S. property purchases to minimize estate tax, FIRPTA obligations, and state tax compliance issues before closing the deal?

The Texas Supreme Court has overturned the "gist" rule used by lower courts to dismiss cases involving out-of-state property, establishing that Texas courts can exercise jurisdiction over contractual disputes and deed reformation matters regardless of property location. This landmark decision clarifies the distinction between in personam and in rem suits, potentially opening Texas courts to a broader range of extraterritorial real estate disputes. The ruling in Braxton Minerals III, LLC v. Bauer provides cr

Seller financing offers an alternative path to homeownership for buyers who struggle to meet conventional lending requirements, providing flexibility for both parties while potentially avoiding broker fees. However, these transactions require careful legal documentation including loan agreements, promissory notes, and deeds of trust to prevent adverse consequences. A real estate attorney can guide buyers and sellers through the complexities of seller-financed deals, from drafting paperwork to addressing tit

The Ohio Supreme Court has issued a significant ruling on whether a 1953 deed's reservation of "coal or other minerals of any vein" includes oil and gas rights. The decision examines how specific language choices and the absence of oil-and-gas-related terminology in deed reservations can determine the scope of mineral rights, potentially reshaping how courts interpret similar conveyances across the state.

Massachusetts quietly amended its estate tax statute last summer. This amendment significantly changes how the tax is calculated for non-resident decedents owning Massachusetts real estate.

A revocable living trust (sometimes called a revocable inter vivos trust) is a legal arrangement you create during your lifetime to hold legal title to your assets.

Jennifer D'Amato explores the critical techniques and strategies available under Wisconsin law for post-death estate administration, examining how legal professionals can help families minimize costs, delays, and conflicts during the probate process. The article provides practical guidance on navigating the various administration options available in Wisconsin's aging population landscape.

The First Department's decision in Forrest Equities LLC v. Old Republic National Title Ins. Co. clarifies critical boundaries of title insurance coverage, specifically addressing when Covered Risks 3, 5, and 6 apply to post-closing enforcement actions and marketability disputes. The court examined whether a title policy covers litigation seeking to restore a distressed property to habitability and distinguished between legal marketability of title versus economic marketability of property.

The U.S. Department of Housing and Urban Development (HUD) withdrew its 2013 and 2020 guidance on assistance animals in fair housing on September 17, 2025, sowing confusion among housing providers over the provisions of the Fair Housing Act (FHA) concerning reasonable accommodations in its absence. The wait for new direction under HUD on this pressing issue is over, as HUD issued its new enforcement guidance on assessing the use of animals as reasonable accommodations on May 22, 2026.

At a Washington tax conference on May 20, Treasury Assistant Secretary for Tax Policy Kenneth Kies reportedly signaled that anti-stacking regulations targeting Code §1202 qualified small business stock (“Q.S.B.S.”) are likely forthcoming.