Closing a Case, Knowing When to End Rapid Re-Housing Assistance

Understand how to properly capture passive activity income in order to utilize available passive losses. Due to multiple new 2019 rules, this program will present topics that are essential for tax season. We saw the initial introduction of the TCJA mandated rules in the 2018 tax filing season including; Section 199A deductions, interest expense limitations, and limitations on the use of excess business losses. Losses will now require new ordering priorities and computations. The topic will present examples of the relationship between these various new rules. We will also discuss the computations essential for the calculations of net operating losses and how they are utilized after the TCJA. An additional highlight of the program will be a discussion of how to properly capture passive activity income in order to utilize available passive losses.

This webinar focuses specifically on the disclosures and statements required in connection with mortgage loan transactions. Topics discussed will include: - Application disclosures specific to home equity lines of credit (HELOCs) - Periodic statement requirements for HELOCs - Properly disclosing a closed-end mortgage loan including the Loan Estimate

The adoption of cryptocurrencies and the emergence of blockchain platforms have made real estate tokenization a potential capital-raising option. With tokenization, ownership interests in real estate assets can be more immediately bought and sold, but tokenization requires a thorough understanding of the technology, the offering process, and the regulatory issues involved. Investors typically invest in real estate through an LLC or limited partnership that owns an underlying property. With tokenization, LLC or LP interests are in the form of tokens that can be traded or used as collateral in smart contracts. The issuer must determine the number and type of tokens and select an exchange platform for trading. The issuer must also decide whether a security is being offered and registration is required. Offering documents may include operating agreements, subscription agreements, and a private placement memorandum. Offerings must also comply with KYC requirements and have appropriate protection of user data. Tokens should have built-in compliance features such as restrictions on transfers and secondary trading. Issuers will also need to determine how distributable cash will be paid (perhaps using stablecoins or other digital currency). Listen as our authoritative panel discusses these and other matters associated with commercial real estate tokenization.

From single-family homes to condominiums and townhouses, project developments by necessity require lengthy and complicated homeowners association (HOA) documents. For developers and project owners, these founding agreements are critical for the success and profitability of these projects. Tailored and well-drafted HOA documents govern specific property uses, define the services the HOA will provide, and address how property owners will jointly govern the association. HOA documents are also rife with points of potential dispute--from fees to management and control issues. Careful planning and drafting of these documents are essential to successfully exiting the project and avoiding later liability. HOA documents can address pandemic issues and perhaps the relaxation of some restrictions to address unforeseen hardships such as deferrals of assessments due to COVID-related layoffs. HOA litigation often results from poorly drafted HOA agreements, insufficient due diligence, or an incomplete negotiation that failed to consider all pre-and post-transition contingencies. Counsel for developers and project owners can drastically reduce the risk of client exposure and costly litigation by taking the time to ensure the initial document is unambiguous and complete. Our panel will guide counsel to developers and project owners in structuring and drafting the essential financial, governance, control, and liability provisions of HOA agreements. The panel will provide practical insights into strategies for preserving value for property owners while ensuring that developers can successfully exit the project and avoid subsequent liabilities. Listen as our experienced panel of real estate attorneys provides practical guidance on structuring and drafting the essential financial, governance, control, and liability provisions of HOA agreements. The panel will offer insights and strategies for preserving property values while ensuring developers can smoothly exit the project, avoid ongoing liabilities, and maximize project profitability.