The National Business Aviation Association (NBAA) has had substantial engagement with the Internal Revenue Service (IRS) and the U.S. Department of the Treasury over the last several years in...

Banks face a dizzying array of legal and regulatory requirements that affect their daily decisions in all areas of operation.

Real estate finance transactions typically involve non-recourse mortgage loans to single asset special purpose entities ("SPE’s").

On December 8, 2016, the Chief Counsel's Office of the Division of Investment Management of the Securities and Exchange Commission ("Commission") provided "no‑action letter" assurance...

The valuation profession has gone through many changes since the introduction of fair value measurements, and the development of a new credential will help unify the valuation profession.

The U.S. Treasury Department ("Treasury") released a report pursuant to President Trump's February Executive Order establishing core principles for improving the financial system (see previous coverage).

A Greenwich Village real estate developer has secured $55 million in financing from G4 Capital Partners to fund the demolition of two adjacent residential buildings and construct a new 56,000-square-foot development. The pre-development loan will support AG Paratus's plans to raze the existing structures at 111-113 E. 12th Street and replace them with a significantly larger project, though the specific use of the new development remains undetermined.

For a variety of reasons, the United States government prohibits foreign and domestic individuals, groups, companies and other entities from enjoying the benefits of participating in the U.S. economy.

Successor liability is often a concern for the acquirer when purchasing substantially all of a seller’s assets.

The second half of 2021 continued to show strong venture investing activity across a wide range of sectors. Technology and Life Science transactions were the dominant force in the 65+ deals the...

The annual adjustments are required by the CRA rules. Financial institutions are evaluated under different CRA examination procedures based upon their asset-size classification.

Fund managers considering opportunities in permanent capital vehicles have a variety of alternatives to choose from.

As we move well into the fourth quarter, we enter the time of year in which the pressure to complete healthcare acquisitions (and acquisitions of all kinds) typically ramps up.

Up to this point, the regulators in charge of the Resolution Plan process have focused only on the mega banks and have left the second and third wave filers alone.

Businesses may struggle with where Software as a Service ("SaaS) belongs when it comes to Software Asset Management ("SAM").

With the increasing level of investment in emerging companies, entrepreneurs are being presented with a wider range of financing documents.

Michigan Court of Appeals has determined in FMG Leasing, LLC v. Dep’t of Treasury No. 312448, 2014 WL 2931938 (Mich. Ct. App. June 26, 2014), that a related party lessor did not have the option to remit use tax payments on rental receipts when it leased an aircraft to a related party lessee at a less than fair market value rental rate.

Buying and selling receivables, the obligor of which is the United States government, requires consideration of the Federal Assignment of Claims Act ("FACA").

Last year, the Kentucky Court of Appeals held that liens and security interests in assets of governmental entities are entitled to priority.

In Putnal the debtor proposed to use rents over the objection of an undersecured mortgagee, and as a result, the court was faced with the question of determining what was required to provide adequate protection of the mortgagee's interest in the rents.