Features

Opportunity Zone Program Gets Renewal — and An Upgrade — With One Big Beautiful Bill Act
For investors, real estate developers and communities, with new incentives now available and the permanent status of the QOZ program, substantial tax benefits and the opportunity to improve disadvantaged areas are welcome news for 2025 and beyond.
Features

How Real Estate Sponsors Can Access Pool of Global Investors and Improve Tax Efficiency
Raising capital for real estate investments can be a challenge — especially when seeking funding from outside the United States. However, with the right strategy, real estate sponsors — and the developers they often partner with — can access a broader pool of global investors and significantly improve tax efficiency.
Features

Shared Office Environments Can Save Leasing Costs But Come With Risks
Sharing office space is a useful way to save on the costs of commercial leases, office supplies, and more. Although it is appealing for many, attorneys considering entering such an arrangement should be aware of the risks associated with a shared working environment. Below are some tips attorneys can consider to help protect client confidentiality and maintain other ethical obligations.
Features

Relocating Easements
Under what circumstances can a servient owner relocate an easement? The Second Department recently faced that question and reaffirmed the rule that a servient owner cannot unilaterally relocate an easement when the easement agreement depicts the precise location of the easement.
Columns & Departments

Real Property Law
Claim That an Heir Executed Void Deed to Herself Not Barred By Statute of LimitationsAnticipatory Breach of Sale ContractInvalidation of Foreclosure Judgment Did Not Impair Title of Foreclosure Sale PurchaserEasement By Prescription Claim Fails, But Easement Acquired By Estoppel
Features

NYC Law Firms Follow National Trend of Booming Leasing Activity
As Big Law grows in New York, several Am Law 50 firms this year have been seeking additional office space in Manhattan, backing up a trend seen nationally of booming leasing activity in the legal industry.
Columns & Departments

Development
Denial of Special Permit Lacked Rational BasisChallenge to ZBA Determination Not Time-Barred
Columns & Departments

Eminent Domain Law
Claimant Not Entitled to Damages for Loss of Setback
Features

End of Florida’s Business Rent Tax Could Make the State Attractive to Real Estate Investors
Some attorneys at Florida’s largest law firms are optimistic that a recently enacted legislative measure that eliminates the business rent tax will help make the state even more attractive to out-of-state businesses and investments.
Columns & Departments

Landlord & Tenant Law
Questions of Fact Preclude Summary Judgment on High-Rent DeregulationAlterations That Do Not Injure Reversion Do Not Constitute Breach, Despite Lease Language to the ContraryRes Judicata Does Not Bar Landlord’s Claim for Rent Arrears
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