Knowledge Center

Uncertainty due to COVID-19 continues to plague U.S. property transactions in the new normal, but there are positive signs that deals can and will be made during these challenging times.

A discussion of the IRS treatment of syndicated conservation easements, including Oakbrook Land Holdings LLC v. Commissioner

A conversation with J. Christopher Mize of Vivaris Capital regarding the outlook for and opportunities in investing in health care.

In this episode, David Sumner explores the increased fraud risks created by the current environment and how to mitigate those risks.

A look at several types of pension fraud, what are the fiduciary responsibilities for fund managers to mitigate fraud under the Employee Retirement Income Security Act, and who to contact should you believe there is fraud related to your pension plan…

The second in a series of articles regarding the innovation occurring during the time of COVID-19, this content focuses on esports and its growing presence in the entertainment and engagement of people seeking connection.

Part II of this article focuses on issues such as partnerships and self-employment tax, sale of a partnership interest, and reporting of income deferrals under Section 457A.

This article takes a look at the treatment of expenses -- referred to as operating escalations or common area maintenance (“CAM”) – as they are defined in the leases of retail, office, and industrial tenants.

With remaining uncertainties due to the coronavirus, institutions of higher learning will have to examine their educational model—online and/or in-class—relative to their business model, which includes revenues versus expenses.