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Favorable Proposed Domestically Controlled REIT Regulations

Favorable Proposed Domestically Controlled REIT Regulations

by Chelsey Saunders | Oct 23, 2025 | Insights

October 23, 2025 | By: John Troth, Partner, M&A Tax, and Connie Lee, US Inbounds Tax Leader On October 20, 2025, the IRS proposed taxpayer-friendly regulations that reversed previously released guidance relating to the determination as to whether a REIT will be...
Treasury’s New Rules for the Solar ITC — What CRE Needs to Know Now

Treasury’s New Rules for the Solar ITC — What CRE Needs to Know Now

by Chelsey Saunders | Sep 8, 2025 | Insights, Videos

Treasury’s new rules on solar incentives are set to impact commercial real estate owners. In this briefing, Neil Sharma, Chief Commercial Officer at SolarKal, and Dorian Hunt, Partner & Head of Energy & Renewables Tax Practice at Leo Berwick, explain what the...
How Beautiful is that Big Bill for M&A Transactions?

How Beautiful is that Big Bill for M&A Transactions?

by Chelsey Saunders | Aug 19, 2025 | Insights

August 19, 2025 | By Tania Wang, Partner, M&A Tax, Deanna Walton Harris, Partner, M&A Tax, & Toni Lewis, Partner, US M&A State and Local Tax On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (“OBBBA” or the “Act”), a...
Wind and Solar Developers Face New Hurdles Under IRS Construction Guidance

Wind and Solar Developers Face New Hurdles Under IRS Construction Guidance

by Chelsey Saunders | Aug 18, 2025 | Insights

August 18, 2025 | By Dorian Hunt, Head of Energy and Renewables Tax On August 15, 2025, in response to President Trump’s Executive Order 14315 directing Treasury to issue guidance ‘deemed necessary to strictly enforce the termination of the clean electricity...
How Beautiful is that Big Bill for M&A Transactions?

2024–2025 Tax Alert: Use Elective Interest Capitalization to Minimize 163(j) Limitations Before 2026

by Chelsey Saunders | Aug 13, 2025 | Insights

August 13, 2025 | By Eric Lucas, Complex Tax Accounting Methods and Elections Leader There is a time sensitive opportunity to reduce the limitation on deducting interest expense under section 163(j). For taxable years that begin before January 1, 2026, a taxpayer may...
Dark Domestic Content: A Combinatorial Approach to Navigating Foreign Entity of Concern (“FEOC”) Material Assistance Limitations

Dark Domestic Content: A Combinatorial Approach to Navigating Foreign Entity of Concern (“FEOC”) Material Assistance Limitations

by admin | Jul 29, 2025 | Insights

July 28, 2025 | By Dorian Hunt, Head of Energy and Renewables Tax The One Big Beautiful Bill Act (“OBBBA”) introduced foreign entity of concern material assistance threshold (“FEOCMAT”) limitations that apply to federal tax credits that might be available under Code...
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