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  • Article

    New Law HB 799: Easements Affecting Real Property Owned By The Same Owner

    Governor DeSantis signed HB 799 into law on June 27, 2024, impacting all developments subject to covenants or restrictions of any flavor, whether residential or commercial.
    United StatesReal Estate and Construction
    Lowndes
    Lowndes
  • Article

    Office Of The Attorney General Releases Informal Opinion Shedding Light On The Meaning Of "Mixed Use" Zoning Districts Under Live Local Act

    The Live Local Act (Act), originally passed on March 29, 2023, was modified by SB328 on May 16, 2024. While the Act has been heralded as a solution to Florida's affordable housing shortage, it has faced roadblocks...
    United StatesReal Estate and Construction
    Lowndes
    Lowndes
  • Article

    Osceola County Considers 90-Day Moratorium On Residential Development Rezoning Applications

    The Osceola Board of County Commissioners is proposing a 90-day county-wide moratorium on applications that would allow residential development on land zoned for non-residential uses, among other restrictions.
    United StatesReal Estate and Construction
    Lowndes
    Lowndes
  • Article

    Tower Tiff: Appeal Over Proposed $200M+ Downtown Project Reaches Conclusion

    A downtown property owner — which objected to plans for the largest proposed residential project in the central business district — has dropped its appeal.
    United StatesReal Estate and Construction
    Lowndes
    Lowndes
  • Article

    IRS Identifies 8 Burdensome Regulations For Reform

    Responding to a Trump Executive Order, the Treasury Department has reviewed all significant tax regulations issued after December 31, 2015 and identified eight regulations to be reformed to mitigate the burden...
    United StatesTax
    Lowndes
    Lowndes
  • Article

    The New Deduction For Pass-Through Entities May Apply To Your Tech Business

    Do you have a tech business that you operate as a pass-through entity?
    United StatesTax
    Lowndes
    Lowndes
  • Article

    Treasury To Repeal/Revise 8 Burdensome Regs

    As previously discussed, the IRS and Treasury identified in July eight Obama era tax regulations that are burdensome on taxpayers. The next step for Treasury was to determine what to do with these regulations, and today we got Treasury's answer.
    United StatesTax
    Lowndes
    Lowndes
  • Article

    Wealth Transfer Concerns In 2012

    "It’s that time again"... As we have experienced in the past and most recently in 2009 and 2010, we are once again faced with the uncertainty of the estate and gift tax laws.
    United StatesTax
    Lowndes
    Lowndes
  • Article

    Cybersecurity Information Sharing Act Of 2014: What Does It Allow?

    The Cybersecurity Information Sharing Act of 2014 was created to identify and share cyber threat indicators, which are pieces of information necessary to describe or identify "malicious reconnaissance;" . . .
    United StatesTechnology
    Lowndes
    Lowndes
  • Article

    Nationwide Injunction Of The Corporate Transparency Act Remains In Effect

    The status of the preliminary injunction which paused the nationwide enforcement of the Corporate Transparency Act and its implementing rules (collectively, the "CTA")...
    United StatesCorporate/Commercial Law
    Lowndes
    Lowndes
  • Article

    On Again, Off Again: FinCEN's New Interim Final Rule On The Corporate Transparency Act – U.S. Entities And Citizens Exempt From Reporting Requirements

    Anyone who has followed the on-again, off-again history of the Corporate Transparency Act's (CTA) Beneficial Owner Information (BOI) reporting requirements will not be surprised...
    United StatesCorporate/Commercial Law
    Lowndes
    Lowndes
  • Article

    Collateral Granted By Subsidiaries To Secure Parent's Debts Is Avoided In Bankruptcy: A Cautionary Lesson For Lenders

    TOUSA was a homebuilder that invested in a joint venture known as Transeastern in 2005. Transeastern borrowed $560 million in a syndicated loan from certain lenders ("Transeastern Lenders").
    United StatesFinance and Banking
    Lowndes
    Lowndes
  • Article

    Florida Law Update: Slack Messages May Be Privileged Communication

    Florida's Sixth District Court of Appeal (6th DCA), which considers appeals from trial courts in an area running from Orange County down to Collier County...
    United StatesLitigation, Mediation & Arbitration
    Lowndes
    Lowndes
  • Article

    Your Lease Renewal Option May Be Ineffective

    In its recent decision in Jahangiri, et al. v. 1830 North Bayshore, LLC, the Third District Court of Appeal asserted that a lease extension option based on "market rate" is insufficient to create a binding and ...
    United StatesReal Estate and Construction
    Lowndes
    Lowndes
  • Article

    Continuing The Conversation Around Working Women

    Anne-Marie Slaughter's July 2012 Atlantic article, "Why Women Still Cant Have it All" stirred up the coals in the ever-simmering firestorm regarding working women.
    United StatesEmployment and HR
    Lowndes
    Lowndes
  • Article

    Tara Tedrow Appointed To Inaugural Florida Hemp Advisory Committee

    Lowndes is pleased to announce that attorney Tara Tedrow has been appointed to the inaugural Florida Hemp Advisory Committee by Florida Commissioner of Agriculture and Consumer Services Nikki Fried.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Lowndes
    Lowndes
  • Article

    Eleventh Circuit Overturns FTC LabMD Order

    In a landmark decision, the United States Court of Appeals for the Eleventh Circuit vacated a FTC cease and desist order which directed LabMD, a relatively small and now-defunct cancer testing laboratory, ...
    United StatesPrivacy
    Lowndes
    Lowndes
  • Article

    Good News For Taxpayers: IRS Targets For Reform Burdensome Regulations On Partnerships, Corporations, REITs, Estates, And More

    Earlier this year, President Trump issued Executive Order 13789, which ordered the Treasury Department to review all significant tax regulations issued after December 31, 2015 and identify regulations...
    United StatesTax
    Lowndes
    Lowndes
  • Article

    IRS Going After Bad Boy Guarantees?

    A recent IRS memorandum (attached) could have significant negative tax implications for taxpayers involved in real estate funds.
    United StatesTax
    Lowndes
    Lowndes
  • Article

    Thinking You're Headed Toward Divorce? Here's What You Need To Know

    Your marriage is in question and you are contemplating divorce.
    United StatesFamily and Matrimonial
    Lowndes
    Lowndes

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