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Hogan Lovells Publications

How are REITs impacted by the Jobs Act? Hogan Lovells

On December 15, 2017, the Conference Committee of the U.S. Congress approved the Tax Cuts and Jobs Act (the “Jobs Act”). The Jobs Act is expected to be approved by both Houses...

Hogan Lovells Publications

SEC Staff Issues No-Action Letter Facilitating Rule 144 Sales of REIT Shares Received in Exchange for Operating Partnership Units SEC Update

On March 14, the staff of the SEC’s Division of Corporation Finance issued a no-action letter that will enable holders of shares of a publicly traded real estate investment trust (REIT)...

Hogan Lovells Publications

Follow the PATH (Act): REITs and Their Foreign Investors Have a Spring in Their Step Corporate Alert

Generally, foreign investors are exempt from U.S. tax on the capital gain they recognize on the sale of stock or debt instruments issued by U.S. corporations (if the gain is not effectively ...

Hogan Lovells Publications

Spin-off Scrutiny and End to Certain REIT Spin-offs Tax Alert

A great amount of uncertainty now surrounds potential business separation transactions taking the form of spin-offs. This uncertainty is largely the result of increased scrutiny by the...

Hogan Lovells Publications

Windstream REIT Spinoff: A Transaction That Works Well When All the Stars Align Technology, Media and Telecommunications Alert

On July 29, 2014, Windstream announced plans to spin off certain telecommunications network assets, specifically fiber and copper network and other fixed real estate assets, into an...

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