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On April 12, 2024, the US Department of the Treasury and the IRS published proposed regulations (89 FR 25980 and 89 FR 25829, the “Proposed Regulations”) on the application of Section...
The Securities and Exchange Commission (SEC) has issued the standard procedures for the voluntary and involuntary dissolution of corporations which took effect Wednesday, March 9. The Commission released SEC Memorandum Circular No. 5, Series of 2022, providing the Guidelines on Corporate Dissolutio
REITs, or real estate investment trusts, are often described as a mutual fund for real estate. Congress established REITs to allow individual investors to invest in large-scale,...