Tax & Regulatory Briefing: November/December 2020

Welcome to the final AFIRE Tax & Regulatory Briefing of the year!

We launched this short newsletter at the beginning of the year, not knowing what the months ahead had in store. The impacts of the pandemic reverberated in all sectors. Understanding the fast-paced evolution in tax and regulatory issues around the world has been the key to building success for commercial real estate investing—especially during turbulent times.

Because our focus at AFIRE is on becoming better investors, leaders, and global citizens, we’ve seen our readership and participation in all of our platforms significantly expand throughout 2020.

If you would like to be part of this growth, we have a lot of ways for you to plug in:

Meanwhile, read on for the latest tax and regulatory updates from our members, including a recording of our recent CFIUS discussion.

Welcome to the AFIRE’s November/December Tax & Regulatory Briefing.

Links: 6 | Words: 446 | Read Time: 3 minutes


WATCH NOW: FOCUS ON CFIUS

AFIRE’s Focus on CFIUS discussion, recorded on December 1, 2020, highlights the current status of CFIUS policies for commercial real estate decisions, and potential implications on the future of foreign direct investment.

The discussion features Joseph A. Benkert (Morrison & Foerster LLP); Barry Green, Head of US, Lighthouse Real Estate Investments; Nicholas Spiliotes, Partner, Morrison & Foerster LLP; and Charles Capito, National Security and Government Contracts, Public Procurement Practices, Morrison & Foerster LLP.

(This recording is for AFIRE members only. Contact AFIRE for access.)

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Loan Purchases: Lenders and Investors Weathering the COVID-19 Economic Downturn to Find Opportunity

For the commercial real estate industry during the COVID-19 pandemic, most thoughtfully underwritten real estate loans secured by desirable properties are vulnerable this time, and the rate of loan defaults is increasing. via Stroock

How General Counsel and Lawyers Must Help Deliver Sustainability and ESG Outcomes

The global climate and biodiversity breakdown demands an entirely new way of doing business, transitioning the world from its dependence on fossil-based resources to a decarbonized economy that operates within planetary boundaries. via DLA Piper

Electronic Signing in a COVID World and Beyond

The aim of this post is to give a high level overview of what in theory can be done, and some practical points to consider. Advice should be sought where you are not certain about how a document should be signed. via Mayer Brown

Treasury Department Clarifies that Partnership-Level State and Local Income Taxes are Deductible

The Treasury Department and IRS indicated their intent to issue proposed regulations clarifying that state and local income taxes imposed on, and paid by, a partnership or an S corporation are deductible in computing that entity’s taxable income. via Real Estate Roundtable

2021 Commercial Real Estate Outlook

In Deloitte’s 2021 CRE Outlook, 200 industry leaders weighed in on how their companies are recovering from the COVID-19 pandemic. Learn how companies can overcome formidable challenges to gain momentum in the coming year. via Deloitte

How Individual and Business Tax Rates, Credits, and More May Change in the Biden Presidency

Read on for a summary of notable potential tax changes proposed or supported by the Biden campaign, according to the campaign site and a Tax Foundation analysis of Biden’s tax plan. via CohnReznick

Want to include your updates for the next briefing? Let us know.