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Alston & Bird LLP Charlotte, NC Document Search Results (5)

 

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Adobe PDFFATCA - Private Fund Executive Summary
Kristin Pernoll Hinson, Clay A. Littlefield, Matthew W. Mamak, Timothy P. Selby; Alston & Bird LLP;
Legal Alert/Article
May 2, 2012, previously published on May 1, 2012
The IRS recently issued proposed regulations under the Foreign Account Tax Compliance Act (FATCA) that provide additional FATCA guidance on due diligence, withholding and reporting obligations, carve-outs and exceptions to FATCA’s applicability, and a new timeline for implementation. This...

 

Adobe PDFREMIC Tax Concerns Surrounding Foreclosures
John F. Baron, Robert J. Sullivan; Alston & Bird LLP;
Legal Alert/Article
March 9, 2012, previously published on March 6, 2012
A Real Estate Mortgage Investment Conduit (REMIC) is an entity employed to securitize loans secured by real property and that has been granted tax-favored status. In the current economic environment, due to the fact that they hold primarily commercial or residential mortgages, REMICs are commonly...

 

Adobe PDFThe Future of the Intercreditor in 2012 and Beyond
Robert J. Sullivan; Alston & Bird LLP;
Legal Alert/Article
January 20, 2012, previously published on January 18, 2012
More than a year after Judge Richard Lowe handed down his industry-rattling opinion in Bank of America, N.A. v. PSW NYC LLC, the commercial real estate markets are still pondering its holding. Many in the industry dismissed the PSW decision as merely a rogue case, not to be seriously considered in...

 

Adobe PDFStandard & Poor’s Revises Criteria for Collateral for U.S. CMBS Defeasances in Response to U.S. Debt Downgrade
John F. Baron, Paul S. Donohue; Alston & Bird LLP;
Legal Alert/Article
August 22, 2011, previously published on August 18, 2011
As an immediate consequence of Standard & Poor’s recent downgrade of the U.S. sovereign longterm debt rating from AAA to AA+, the defeasance industry was almost brought to a standstill as the U.S treasuries that are typically utilized as collateral in defeasances transactions no longer...

 

Adobe PDFUSPTO Announces Expansion of Patent Prosecution Highway
Trent A. Kirk; Alston & Bird LLP;
Legal Alert/Article
June 15, 2011, previously published on June 13, 2011
The U.S. Patent & Trademark Office (USPTO) recently announced modifications to the Patent Cooperation Treaty (PCT) Patent Prosecution Highway (PPH) pilot program, which was established in January 2010, expanding options for participation. In particular, the petition fee has been waived in the...

 


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