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

Adequate sleep is essential to good health. Unfortunately, sleep can be difficult for elderly people and their caretakers, particularly among elderly people who are disabled.

Today, by a vote of 325-91, the U.S. House passed the Innovation Act (H.R. 3309), a Bill sponsored by the House Judiciary Committee Chairman Robert W. Goodlatte.

The status of the preliminary injunction which paused the nationwide enforcement of the Corporate Transparency Act and its implementing rules (collectively, the "CTA")...

New SEC rules mandated by the JOBS Act require that an issuer's determination of an investor's "accredited investor" status must be made as of the last day of the issuer's most recent fiscal year...

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...

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").

On July 24, 2013, the SEC published proposed amendments to Regulation D and Form D.

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...

As of September 1, 2012, the Florida Rules of Civil Procedure ("Florida Rules") will, for the first time, directly address electronically stored information ("ESI").

Not many Americans realize, or think about the fact, that when they enter or exit the United States they essentially do not have any right to privacy.

If the lease is silent regarding the issue of holdover, state law will dictate the status of the tenant.

No, not the endorsementson LinkedIn, although those are important too. I’m talking about endorsements to promissory notes.

In Florida, tax certificates sold by the tax collector for delinquent ad valorem taxes for 2010 are eligible for tax deed applications on April 1, 2013.

Landlords and Tenants sometimes confuse these two terms, which have totally different meanings but apply to similar situations.

Late on March 25, 2020, the Senate passed the Coronavirus Aid, Relief, and Economic Security Act (CARES) Act. This bill includes $2.2 trillion in economic support...

By now, all 67 Property Appraisers in Florida have finalized the 2017 valuations for property taxes. Truth in Millage (TRIM) notices have been sent to all property owners, so these notices have either been received or will be waiting in your mailbox soon (the valuations can also be found online).

This week, Congress delivered a holiday gift to the country in the form of a permanent extenders package.

Over the last month, all 67 Property Appraisers in Florida have finalized their 2018 valuations for property taxes.

The use of unmanned aircraft systems, typically called drones, is becoming increasingly common as technology has made them smaller and cheaper.