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Searching Content indexed under Real Estate and Construction by Kramer Levin Naftalis & Frankel LLP ordered by Published Date Descending.
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Floor Area Transfer By Zoning Lot Merger
The ability to transfer floor area by zoning lot merger derives from two basic principles under the Zoning Resolution.
United States
29 Jul 2019
2
Citywide Mechanical Voids Text Amendment
On May 29, 2019, the City Council adopted a zoning text amendment to count certain mechanical voids as zoning floor area in residential towers.
United States
18 Jun 2019
3
IRS Issues Additional Proposed Regulations On Qualified Opportunity Zones
On Dec. 22, 2017, the Qualified Opportunity Zone tax incentive program was signed into law as part of the Tax Cuts and Jobs Act of 2017. The goal of the Qualified Opportunity Zone program
United States
24 May 2019
4
Special Permit Now Required For Hotels In M1 Districts; Office Restrictions Lifted In Garment Center
On Dec. 20, 2018, the City Council adopted a zoning text amendment to require a special permit for the development of a transient hotel (Use Group 5) ...
United States
23 Jan 2019
5
Pour la Cour de cassation, il n'y a pas de distorsion minime
Au cours de ces dernières années, le contentieux lié aux clauses d'indexation a nourri une large part du courant jurisprudentiel relatif aux baux commerciaux. Depuis
France
18 Dec 2018
6
Overview Of Light And Air Legal Requirements In New York City
"Overview of Light and Air Legal Requirements in New York City" by Land Use partner James P. Power was published by The New York Law Journal on July 2, 2018.
United States
19 Jul 2018
7
L'exonération de la plus-value de cession de la résidence principale applicable aux non-résidents fiscaux français!
Paris partner Pierre Appremont and counsel Samuel Drouin's article "L'exonération de la plus-value de cession de la résidence principale applicable aux non-résidents fiscaux français !"
France
9 Jul 2018
8
Conforming The 421-a And MIH Programs
Many of our clients have asked us how they can avail themselves of the state's revamped 421-a tax exemption program — the Affordable New York Housing Program1 — on a project that is also subject to...
United States
20 Apr 2018
9
Investing In Ground-Leased Or Net-Leased Real Estate
This article briefly looks at an issue that continually arises in connection with the financing of ground leases (as well as long-term triple net leases generally) ...
United States
8 Mar 2018
10
Certain Financing Considerations When Investing In Ground Leased Or Net Leased Real Estate
This note briefly looks at an issue that continually arises in connection with the financing of ground leases (as well as long-term triple net leases generally), of which any real estate fund...
United States
2 Mar 2018
11
New 421-a Legislation
These amendments to the Real Property Law, dubbed the "Affordable New York Housing Program," provide partial exemptions from real estate taxes for up to 35 years for qualifying projects in New York City that provide affordable housing.
United States
26 Apr 2017
12
Rétrospective de la fiscalité immobilière par Pierre Appremont
Paris partner Pierre Appremont's article "Rétrospective de la fiscalité immobilière par Pierre Appremont," appeared in Immoweek on Jan. 16, 2017. The article comments on last year's real estate taxation regulation and analyzes the major reforms of 2016.
United States
23 Jan 2017
13
Reflections On The 100th Anniversary Of The NYC Zoning Resolution
Ms. Kesner's essay celebrates New York City's tradition of change and discusses the need to streamline and clarify the Zoning Resolution.
United States
12 Sep 2016
14
"Bad Boy Guarantees" May Cause Nonrecourse Loans To Be Treated As Recourse For Tax Purposes
In a recent IRS Memorandum from the Office of the Chief Counsel, the IRS concluded that common "bad boy guarantees" may cause otherwise nonrecourse loans to be treated as recourse loans for tax purposes.
United States
24 Mar 2016
15
New Legislation Affects The Taxation Of Foreign Investments In U.S. Real Estate
The Protecting Americans from Tax Hikes Act of 2015 (the "Act") became law on Dec. 18, 2015.
United States
11 Mar 2016
16
New Legislation Affects The Taxation Of REITs
The Protecting Americans from Tax Hikes Act of 2015 (the "Act") became law on Dec. 18, 2015.
United States
8 Feb 2016
17
New Lead Safety Rules Relating to Housing Renovations are Now Effective
On April 22, 2010, new federal lead-based paint regulations that govern renovations of housing constructed prior to 1978 and facilities occupied by children under the age of six became effective.
United States
2 Jul 2010
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