Peter M Fass

December 16, 2019 | New York Law Journal

In his Real Estate Securities column, Peter Fass discusses a release issued by the SEC on May 3, which proposes amendments to the financial disclosure requirements for financial statements of businesses acquired or to be acquired and for business dispositions. The release changes are intended to improve the information investors receive regarding acquired or disposed businesses, reduce complexity and costs of preparing the required disclosures, and facilitate timely access to capital.

By Peter M. Fass

6 minute read

October 16, 2019 | New York Law Journal

In his Real Estate Securities column, Peter Fass discusses a concept release issued by the SEC on June 18 which seeks feedback "on possible ways to simplify, harmonize, and improve the exempt offering framework" of the The Securities Act of 1933.

By Peter M. Fass

9 minute read

June 14, 2019 | New York Law Journal

In his Real Estate Securities column, Peter Fass discusses the IRS's proposed regulations which provide guidance on the interest deduction limitation rules under §163(j).

By Peter M. Fass

10 minute read

April 29, 2019 | New York Law Journal

In 2017, President Trump signed the Tax Cuts and Jobs Act, which enacted sweeping changes to the Internal Revenue Code. In his Real Estate Securities column, Peter Fass provides an overview of one of those changes—the taxation of carried interests.

By Peter M. Fass

7 minute read

February 15, 2019 | New York Law Journal

In his Real Estate Securities column, Peter M. Fass writes: The SEC has issued final rule amendments permitting companies reporting under Section 13 or 15(d) of the 1934 Act to offer securities pursuant to the registration exemption Regulation A. The Amendments also provide that, so long as the reporting company is current in its 1934 Act periodic reports, the reporting company has no additional periodic reporting obligations under Regulation A.

By Peter M. Fass

7 minute read

December 24, 2018 | New York Law Journal

In his Real Estate Securities column, Peter M. Fass discusses the qualified opportunity zone program, which is designed to encourage investment in distressed communities by providing tax incentives. The enacted statutory language left many uncertainties regarding the operation of the opportunity zone program. Proposed Regulations answer some of the most important questions, mostly with taxpayer-friendly answers. However, important questions remain unanswered and additional proposed regulations are expected to be issued in the near future.

By Peter M. Fass

10 minute read

October 02, 2018 | New York Law Journal

In his Real Estate Securities column, Peter M. Fass writes: The qualified opportunity zone can provide significant tax savings to taxpayers selling appreciated property, including both real property and other asset classes, as well as provide investment capital to spur economic development in distressed areas.

By Peter M. Fass

9 minute read

July 31, 2018 | New York Law Journal

Real Estate Securities columnist Peter M. Fass continues his discussion of changes affecting real estate including the he limitation on the deductibility of interest and its application to real estate.

By Peter M. Fass

2 minute read

April 17, 2018 | New York Law Journal

Real Estate Securities columnist Peter M. Fass continues his discussion of changes affecting real estate including the pass-through business deduction adopted in new §199A of the Tax Cuts and Jobs Act.

By Peter M. Fass

11 minute read

December 05, 2017 | New York Law Journal

In this Real Estate Securities column, Peter M. Fass discusses discusses considerations for existing or new partnership agreements under the new partnership level audit rules, which are effective for tax years beginning after Dec. 31, 2017.

By Peter M. Fass

18 minute read