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On April 12, 2024, Justice Amy Coney Barrett delivered the U.S. Supreme Court's opinion in Sheetz v. County of El Dorado, California, 601 U.S. 267, 144 S. Ct. 893 (2024). Sheetz concerned El Dorado County's imposition of $23,420 in traffic impact mitigation ("TIM") fees on George Sheetz's permit to site a manufactured home on his property. The County calculated the TIM fees for Sheetz's project based on a legislatively imposed rate schedule that took into account the type [...]

Gifting real estate property to children is a significant financial and legal decision that requires careful consideration. Here are some important things people need to know when gifting real estate property to their children: TAX IMPLICATIONS Gifting real estate property to children can have tax implications for both the giver and the recipient. In many jurisdictions, including the United States, there are gift tax regulations that come into play when transferring property. These regulations dictate [...]

Introduction There has been increasing government interest in obtaining ownership information with respect to the class of commercial real estate comprising nursing facilities. Specifically, the government is focused on nursing home facilities owned by private equity firms and real estate investment trusts (REITs) because of a perceived difference in quality outcomes. Between 2015 and 2020, there were almost 190 private equity deals related to nursing facilities, compared with 116 between 2010 and 2014. The total [...]