This article describes the basic U.S. federal income tax payment obligations that apply to the income and gains from investment by foreign investors who are non-U.S. residents in private investment funds that invest in U.S. real property. These obligations will impact the total financial return on investment of investors, and in some cases will require […]
Cathy Holmes posted “Opportunity Zones and U.S. Hotel Development,” on the Investment Law Blog on January 22nd, 2019.
By Catherine Holmes, Brad Cohen and Guy Maisnik On October 19, 2018, the IRS issued the first set of proposed regulations and a New Revenue Ruling on new Internal Revenue Code Section 1400Z-2 governing Opportunity Zone investments. Under the new Opportunity Zone tax law, taxpayers who realize taxable capital gains from the sale of any […]
Catherine DeBono Holmes and Brad Cohen wrote the article “How Real Estate Developers Can Use Opportunity Zone Funds to Finance New Real Estate Projects” for the JMBM Investment Law Blog. A short excerpt is below: Real estate developers have a new source of investment for their development projects, created by the Tax Cuts and Jobs […]
Cathy Holmes’ article “Standards and Guidelines for Redeployment Of EB-5 Investment Funds” was republished on Baidu.
Cathy Holmes’ article, ‘EB-5 Financing for Hotel Development’ was republished by Hospitality Net.
Cathy Holmes’ article, which she coauthored with Bruce Baltin, “EB-5 Financing for Hotel Development,” was published by EB5 Investors magazine.
Cathy Holmes’ article entitled, “Securities broker-dealer registration requirements and hiring U.S. and Non-U.S. brokers,” was published by Hospitality Net.
A blog article Cathy Holmes co-wrote with Victor Shum, “How EB-5 Regional Centers and Sponsors Can Evaluate Broker-Dealer, Investment Company and Investment Adviser Registration Requirements under U.S. Securities Laws Part 3 –Investment Company Act requirements,” was published by Hospitality Net.
Cathy Holmes’ article, “How EB-5 Regional Centers and Sponsors Can Evaluate Broker-Dealer, Investment Company and Investment Adviser Registration Requirements under U.S. Securities Laws – Part 1,” was published by Hospitality Net.