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HTMLAvoid Taxes by Entering into a Cottage 1031 Safe Harbor
Kate E. Flewelling; Smith Haughey Rice & Roegge, P.C.;
Legal Alert/Article
October 23, 2014, previously published on October 2, 2014
1031 exchanges are often considered by real estate investors when they look to cash out of an investment. Generally speaking, a 1031 exchange (also referred to as a “like-kind exchange”) is a swap of one business or investment asset for a similar asset. For example, you own asset X,...

 

HTMLAn Appeal To The City Council Fails To Wash Away All CEQA Sins. Consideration Of Historical Resources In A Negative Declaration Falls Under The Substantial Evidence Test, Not The Fair Argument Test
William W. Abbott; Abbott & Kindermann, LLP;
Legal Alert/Article
October 23, 2014, previously published on September 23, 2014
The courts have been clear: the decisionmaking body has to consider the CEQA document before taking action to granting a discretionary approval. A recent court decision examines a variation on that practice when the approving body approved the CEQA document, but lacked the authority under the local...

 

HTMLReal Estate Tip: ALTA 34-06 - The Endorsement That Saves The Day
Richard W. Smith; Bernstein Shur;
Legal Alert/Article
October 22, 2014, previously published on October 7, 2014
Buyers and developers who are focused on negotiating terms of transactions, projecting future income and meeting deadlines, can often ignore real estate title issues until a defect in a title threatens to derail a closing. Timing is everything and defects have a way of surfacing when the closing...

 

HTMLNew West Virginia Law Enables Real Property to Pass to Beneficiary Without Probate
Paul L. Hicks; Bowles Rice LLP;
Legal Alert/Article
October 22, 2014, previously published on May 8, 2014
A new West Virginia law now enables real property to pass simply and directly to a beneficiary, without going through probate.

 

HTMLH.R. 2600: Good News for Condo Developers
Alexander Dobrev, Adam R. Lewis; Lowndes, Drosdick, Doster, Kantor & Reed Professional Association;
Legal Alert/Article
October 22, 2014, previously published on October 13, 2014
On Friday, September 26, 2014, President Obama signed into law H.R. 2600, which made several important changes to the Interstate Land Sales and Full Disclosure Act (ILSA). In short, H.R. 2600 exempts the sale of condominium units from the registration and disclosure provisions of the ILSA (i.e., a...

 

HTMLPennsylvania: The Business Privilege Tax does not Apply to the Rental Real Estate Business
McDonald Hopkins LLC;
Legal Alert/Article
October 18, 2014, previously published on October 9, 2014
In Fish, Hrabrick and Briskin v. Township of Lower Merion, the Commonwealth Court of Pennsylvania concluded that the imposition of the business privilege tax (BPT) on the appellants’/lessors’ (Appellants) rental income, defined as gross receipts from lease transactions, violates the...

 

HTMLReal Estate Commission Key Issues
Matthew G. DiMeglio, Arnold D. Spevack; Lerch Early Brewer Chartered;
Legal Alert/Article
October 17, 2014, previously published on September 25, 2014
A recent U.S. District Court for the Eastern District of Virginia decision highlighted the need for real estate sales professionals to be aware of real estate licensing laws in the Washington, DC metropolitan area. In the three local jurisdictions, Washington, DC, Maryland and Virginia, all real...

 

HTMLWhen In Doubt, Disclose, Disclose, Disclose
David L. Allen; Jaburg & Wilk, P.C.;
Legal Alert/Article
October 17, 2014
Back before case law imposed upon a seller the legal obligation to affirmatively disclose negative facts about their property, it was commonplace for buyers to be advised to “beware” of what potential problems might exist, that were neither readily apparent nor disclosed by the seller....

 

HTMLImplications of the SEC Investor Advisory Committee’s Take on the “Accredited Investor” Definition
Sutherland Asbill Brennan LLP;
Legal Alert/Article
October 16, 2014, previously published on October 10, 2014
Yesterday, the SEC’s Investor Advisory Committee (IAC), an advisory panel established by the SEC in 2009 to represent investor interests, approved a recommendation to change the definition of “accredited investor” in Reg. D under the Securities Act. While the IAC’s...

 

HTMLTribe’s Gamble That Casino Land Transfer Approval Not Subject to CEQA Pays Off
Whitney Hodges, John E. Ponder; Sheppard, Mullin, Richter & Hampton LLP;
Legal Alert/Article
October 16, 2014, previously published on October 2, 2014
In a recent Third District Court of Appeal published opinion, the court in Picayune Rancheria of Chukchansi Indians v. Edmund G. Brown, Jr. (3rd. Dist. 2014) strictly interpreted the California Environmental Quality Act’s definition of “public agency,” holding that it only applies...

 


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