Strategies to Modify Commercial Real Estate Lease Contracts
Commercial real estate leases are changing. And according to the New York Times, banks currently hold about $2.38 trillion of commercial real estate loans. As tenants renegotiate their leases, building owners and landlords will likely be asking banks to restructure their loans, too.
It’s Déjà Vu All Over Again for Physician Practice Acquisitions
What goes around comes around. In a trend mirroring that which occurred in the 1990s, physician practices are selling out to hospitals and private equity firms in increasing numbers.
Safeguarding a Club’s Tax Exemption and Privacy
Privacy is important and a club going too far afield runs the risk of losing its ability to select its membership and may be treated as a public accommodation.
Taking a Closer Look at Travel Programs Sponsored by Nonprofits
Most of us have been solicited by a nonprofit association to take advantage of their travel tour programs. You look through any association publication and you will find advertisements for various sponsored travel tours.
Congress: What We’re Watching
Over the past six months, we have seen nearly $2.7 Trillion in combined COVID-19 relief funding from Congress via the Families First, CARES, and PPP and Health Care Enhancement Act; however, many significant items remain unaddressed.
Maryland Pass-through Entity Tax Election
A new State of Maryland allows pass-through entities (PTEs), including partnerships and S Corporations, to elect to pay the Maryland income tax due on both resident and non-resident owners’ share of the income from the PTE.