Thu 07/ 26/ 18

Common Use Restrictions and Suggested Carve-Outs in Commercial Real Estate Leasing

By |2018-07-27T16:48:10+00:00July 26th, 2018|

Hartman Simons’ Peter Hartman and Ryan Rivera Discuss Key Leasing Issues Related to Prohibited Uses By Peter Hartman and Ryan Rivera 07/27/18 Peter and Ryan recently sat down with Regency Centers' Atlanta office to discuss how an e-commerce sale affects a physical store's gross sale. They also discussed  key leasing issues related to prohibited uses between [...]

Thu 01/ 11/ 18

Tax Cuts and Jobs Act Provides Significant Tax Changes

By |2018-01-11T20:47:53+00:00January 11th, 2018|

Tax Cuts and Jobs Act Provides Significant Tax Changes On December 22, 2017, President Donald Trump signed into law H.R. 1, commonly known as the “Tax Cuts and Jobs Act.” Most provisions affecting individuals are effective for taxable years beginning after December 31, 2017 and expire on December 31, 2025. Most business-related provisions are [...]

Thu 01/ 11/ 18

New Centralized Partnership Audit Regime Takes Effect

By |2018-01-11T21:09:40+00:00January 11th, 2018|

New Centralized Partnership Audit Regime Takes Effect In late 2015, Congress passed the Bipartisan Budget Act of 2015 (as amended, the “BBA”). The BBA established a new centralized partnership audit regime, applicable to partnership tax years beginning after December 31, 2017, and repealed prospectively the TEFRA partnership audit rules. These new federal partnership income [...]