S&C Lawyers Publish Article in Thomson Reuters' Derivatives: Financial Products Report

June 2014

Messrs. Jacobson, Mason, Spitzer, Wang and Pollock published an article in the June 2014 issue of Thomson Reuters’ Derivatives: Financial Products Report. The article, “IRS Issues Proposed Regulations on the Definition of Real Property for Purposes of the Real Estate Investment Trust Provisions of the Code,” examined the proposed regulations issued by the IRS that provide guidance on what assets qualify as real estate assets for purposes of determining whether a corporation qualifies as a real estate investment trust for U.S. federal income tax purposes.