Lien And Bond Claims In December 2024: Dates To Remember

A California Court of Appeal has invalidated San Francisco's Empty Homes Tax, ruling that the Ellis Act—which protects property owners' right to exit the rental market—also shields them from being forced to enter it through vacancy taxation. This landmark decision raises critical questions about the viability of similar residential vacancy taxes that other California municipalities have enacted or are considering as housing policy tools.

Landlords of rent stabilized buildings in New York City have filed a lawsuit challenging the rent freeze passed by the Rent Guidelines Board, questioning the Board's independence and data integrity. With operating costs rising 31% over five years while the Board voted 7-1 for a freeze affecting 1 million apartments, the case raises critical questions about the balance between tenant protection and landlord viability.

The construction claims process is a complicated exercise where superior internal legal knowledge often rules the day and can help you to avoid protracted litigation.

If you own multiple businesses, manage a real estate portfolio, or plan to expand into multiple ventures, there's a business structure that could save you thousands in formation costs while providing robust asset protection.

In the recent case of The Bank of NY Mellon v. Ashley, et al., 119 AFTR 2d 2017-1207 (D.C. Md. 2017)...

Illinois landlords will face new rules governing rental fees, disclosures, and application charges beginning January 1, 2027. House Bill 3564 adds “Rental fee transparency and limitations” to the Illinois Landlord and Tenant Act (765 ILCS 705/35).

In AIF Dartmouth, LLC v. Hanson, the Massachusetts Appeals Court considered claims arising from two residential summary-process actions.

Effective July 1, 2024, a new Florida law has significantly changed how electric vehicle (EV) charging stations are regulated across the state.

The Texas Business Court examined whether foreclosure notices delivered via email and UPS next-day service satisfied contractual deed of trust provisions and Texas Property Code requirements that specified certified mail. The court also addressed whether notice sent to a designated agent constituted proper notice to the borrower when the borrower's name was omitted from the address line.

California's Starter Home Revitalization Act receives significant enhancements through Senate Bill 1116, expanding site eligibility criteria, limiting local zoning restrictions, and invalidating certain private deed covenants to accelerate small-lot residential subdivisions. The legislation introduces streamlined 60-day ministerial approvals while establishing new rules for lot size averaging, height restrictions, and concurrent permit processing that fundamentally reshape the pathway for starter home devel

There are many different tax elections available to taxpayers under federal tax law. And, often, these elections are advantageous. For example, taxpayers can make a qualified electing fund (QEF) election to avoid adverse.

U.S. persons who make outbound investments in foreign corporations often have thorny federal reporting obligations.

Enforcement of data privacy laws across the US is in full force. Most recently, Marriott agreed to a $52 million settlement payment to 50 states, including $3.5 million to the State of Texas, following a data breach of 131 million guest records...

The last few years have seen the proliferation of so-called section 643(b) trusts. Although there are various iterations of these trust arrangements...

The Securities and Exchange Commission (SEC) has recently disclosed two settled enforcement actions against Prager Metis CPAs, an audit firm linked to FTX, the now-defunct crypto trading platform

The employee retention credit (ERC) has been a hot topic lately in the tax world. On September 14, 2023, the IRS imposed an administrative moratorium...

Timely reporting would, perhaps, have established an exception to the exclusion.

We have previously spoken about monetized installment sales ("MISTs") on Dollars & Sense. According to the IRS, these structures typically seek to defer gains associated with the sale...

In legal parlance, it was a "remand", but the result in Energy Transfer, LP et al v. Culberson Midstream LLC et al was the same.

For years, there has been a state-by-state push to restrict or prohibit non-compete agreements that limit workers' ability to take a job with a competitor after leaving their employer.