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|New Partnership Tax Audit Rules Will Impact Private Investment Fund Vehicles|
Peter J. Elias, Olga A. Loy, Teresa A. Maloney, Babak Emil Nikravesh, Patrick B. O'Brien; Jones Day;
December 16, 2015, previously published on November 30, 2015On November 2, 2015, President Barack Obama signed into law the Bipartisan Budget Act of 2015 (the “BBA”). The BBA includes new rules (the “New Audit Rules”) which significantly change many aspects of existing U.S. federal tax law relating to tax audits of entities treated...
|Buying a House? Here’s a Look at Recent Mortgage Disclosure Changes|
Suisman Shapiro Attorneys-at-Law;
December 11, 2015, previously published on December 10, 2015If you are in the market to buy a new home and need to obtain mortgage financing you need to know that as of October 3, 2015 significant changes to the closing process took effect due to the implementation of the Consumer Financial Protection Bureau's (CFPB) rules for Integrated Mortgage Disclosure...
|Illinois Condominium Property Act Imposes Additional Step on Foreclosure Sale Purchasers|
Casey Hicks; Weltman, Weinberg & Reis Co., L.P.A.;
December 11, 2015, previously published on December 9, 2015Earlier this year, the Illinois Appellate Court held that a lender who bid at a foreclosure sale was liable for over $70,000.00 in condominium assessments even though more than $40,000.00 of the total amount due the condominium association was accrued before the lender took title or possession of...
|What Flavor is Your Loan Guaranty?|
John T. Metzger; McDonald Hopkins LLC;
December 8, 2015, previously published on December 3, 2015Like ice cream flavors, personal loan guaranties come in an ever increasing array of different types. Seemingly gone are the days of the vanilla, full recourse variety.
|The "New" Michigan Personal Property Tax Exemption - The Clock is Ticking|
Patrick A. Karbowski; McDonald Hopkins LLC;
December 7, 2015, previously published on November 23, 2015Manufacturer’s (and related companies) in the light industrial, industrial and R&D space take note: the clock is ticking on your potential 100 percent exemption from Michigan Personal Property Taxes (“PPT”).
|Ohio's Proposed Foreclosure Fast-Track Legislation|
Larry R. Rothenberg; Weltman, Weinberg & Reis Co., L.P.A.;
December 2, 2015, previously published on November 19, 2015On November 17, 2015, the Ohio House passed Ohio's proposed foreclosure fast-track legislation (H.B. 134), and the bill now moves to the Ohio Senate for consideration. The primary objective of the bill is to allow a mortgagee to bring an expedited foreclosure action against vacant and abandoned...
|Maryland Condominium Act Does Not Abrogate Common Law Privileges|
Richard H. Topaz; Gordon Feinblatt LLC;
November 17, 2015, previously published on November 2015In a case involving the same type of damage as in Penthouse 4C, LLC discussed in the article above but to a different unit at 100 Harborview Drive Condominium, the owner of Penthouse 4A, Dr. Paul C. Clark, sued 100 Harborview Drive Condominium Council of Unit Owners (“Harborview”) and...
|Natural Resources Article Trumps the Public Trust Doctrine|
Edward J. Levin; Gordon Feinblatt LLC;
November 17, 2015, previously published on November 2015Donald Marsh, Jr. filed an application with the Maryland Department of the Environment (MDE) on March 30, 2009 for a water column lease, pursuant to which he planned to raise oysters from seed in cages made of plastic-coated wire mesh in three 16-acre areas in Chincoteague Bay. On April 6, 2015,...
|Pleading Guilty to Violating Campaign Finance Laws is Not Sufficient to Set Aside Approval of a PUD in Baltimore County|
Edward J. Levin; Gordon Feinblatt LLC;
November 17, 2015, previously published on November 2015In Kenwood Gardens v. Whalen Properties, LLC, the Court of Special Appeals, in an unreported decision by Judge Kevin Arthur dated September 16, 2015, affirmed the denial of a challenge to the granting of a Planned Unit Development (“PUD”) designation on property even though the...
|Third Circuit Rescues MERS System in Pennsylvania from a District Court Decision that Required Recordation of All Mortgage Assignments|
Travis W. Dalton, Edward J. Levin; Gordon Feinblatt LLC;
November 13, 2015, previously published on November 2015On August 3, 2015, in Montgomery County, Pennsylvania, Recorder of Deeds v. MERSCORP, Inc.; Mortgage Electronic Registration Systems, Inc., 795 F.3d 372 (3d Cir. 2015), the United States Court of Appeals for the Third Circuit reversed a decision of the United States District Court for the Eastern...