I. INTRODUCTION Over the past 15 years, umbrella partnership structures (commonly referred to as “Up-Cs”), in which a newly-formed publicly traded C corporation (“PubCo”) acquires interests in an existing business operated in flow-through form...
Structuring Commercial Real Estate Transactions and More to be Discussed at Conference
ALI CLE has announced that Modern Real Estate Transactions 2019 will be held on February 6-8, in Phoenix, Arizona. This program will address structuring commercial real estate transactions and advising clients on ownership, management and operation...
EPA Acting Administrator Andrew R. Wheeler to Address Environmental Law Conference in Washington, DC
ALI CLE has announced that EPA Acting Administrator, Andrew R. Wheeler will deliver the keynote address at this year’s Environmental Law 2019 conference. The ALI CLE program will be held on February 7-8, 2019, in Washington, D.C. This signature...
Keynote Announced for Eminent Domain and Land Valuation Litigation 2019
ALI CLE is pleased to announce the addition of keynote speaker and President Emeritus of The College of William & Mary, W. Taylor Reveley, III, to the agenda of Eminent Domain and Land Valuation Litigation. President Reveley's talk on...
Fee Mortgages in Ground Lease Transactions
Whenever Landlord and Tenant negotiate a long-term ground lease (a “Lease”), two major issues that come to mind, after the rent, relate to protection of Leasehold Mortgages and creation of a financeable Leasehold Estate. As important as those...
Dalia Blass, SEC Director, Division Of Investment Management’s Keynote Address at ALI CLE Conference
The following keynote address was delivered by Dalia Blass, Director, SEC Division Of Investment Management, at ALI CLE's 2018 Conference On Life Insurance Company Products, Washington D.C., Nov. 8, 2018. Introduction Good morning. Thank you...
Family Matters: 199A Common Ownership Definition Deemed Restrictive
Individual owners of a family business hoping to aggregate their ownership interests for purposes of the section 199A deduction may run into trouble if the co-owners happen to be siblings. The proposed passthrough regulations allow taxpayers to...
Employer’s Guide to Navigating ACA Reporting Requirements
Beginning in 2015, certain employers were required to report information to the IRS on an annual basis to assist the IRS in assessing penalties associated with the employer shared responsibility and individual mandate requirements of the Affordable...
PCAOB Chairman Duhnke Says Audit Inspections to Change in 2019
PCAOB Chairman William Duhnke said the board plans to change the way it inspects accounting firms beginning with the 2019 inspection cycle. The upcoming change is a result of the PCAOB's review of its inspections program and follows a wholesale...