In their Financing column, Jason Goldstein and Joshua Sohn, members of DLA Piper, write that in the current commercial real estate finance market, many loans are "non-recourse" to the borrower and its ...

Generally, all income-producing properties, excluding unimproved land, are considered commercial real estate (CRE). The two financing options for CRE are recourse and nonrecourse loans. There are ...

Nonrecourse carveout guaranties are part of the landscape for commercial real estate loans, much as landmines are part of the landscape for recent war zones. These nonrecourse carveout landmines have ...

A partner’s basis includes the partner’s share of partnership liabilities. 1 An economic risk of loss analysis is used to determine which liabilities are included in a partner’s adjusted basis. A ...

Robert Fulghum wrote a popular book, “All I Really Need to Know I Learned in Kindergarten.” There is much merit in his book. We now know that cold milk is not good for everyone, but the basics of the ...

A non-recourse loan is a type of debt that’s secured by collateral, such as an individual’s car, house or another typically illiquid asset. By securing a non-recourse loan, the lender won’t have the ...

Section 752 and its accompanying regulations require a partnership to allocate its liabilities among its partners, generally resulting in an increase to a partner’s basis in the partnership interest.

Under Code section 752, partners in an entity taxable as a partnership include their shares of the partnership’s liabilities in their federal income tax bases in their partnership interests. To ...

The indemnification provisions in M&A agreements have evolved dramatically over the past three or more decades, becoming increasingly seller-friendly — especially in private equity transactions. What ...

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