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On April 23, 2020, the Department of Treasury and the Internal Revenue Service issued proposed regulations related to the ‘silo’ rules for Unrelated Business Taxable Income (“UBTI”). Under Internal Revenue Code (“Code”) Section 512(a)(6), as added to the Code through the Tax Cuts and Jobs Act in 2017, tax-exempt organizations must calculate their UBTI... READ MORE

On December 22, 2017, the president signed into law H.R. 1, the Tax Cuts and Jobs Act (the “TCJA”), which will apply to 2018 income for tax filings in 2019. The TCJA includes a number of commercial real estate provisions, several of which could create significant new opportunities specific to the health care sector.... READ MORE