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Member Articles


Real Estate: 2024 Year in Review

As we come to the end of another busy year, our national Real Estate team reflects on significant achievements, developments, and industry trends, and looks forward to what 2025 may have in store. “This year has pro ...

UPDATE: Superior Court Judge Strikes Down San Francisco Empty Homes Tax, Grants Challengers’ Motion for Summary Judgment

Authors: Caitlin Connell, Jessica Wilson As discussed in our last update on the November 2022 Proposition M, Empty Homes Tax Ordinance (the “Empty Homes Tax”), the San Francisco Apartment Association, the Small Pro ...

S Corporations: Real Estate’s Biggest Enemy (Behind Current Interest Rates)

While the majority of real estate assets are held in entities taxed as partnerships, it’s not uncommon to see closely held properties owned in S corporations. While these entities have their advantages, in the real est ...

Understanding Goodwill Value in the Construction Industry

The amount of commercial goodwill attached to a profitable construction business will depend on its specific characteristics. In general terms, goodwill is the value of a business in excess of its balance sheet “book v ...

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