United States: Real Estate and Construction

For hundreds of years, the world’s sovereign nations refused to allow any other foreign sovereign to be sued in their courts without the sovereign’s consent. The guiding principle was “absolute sovereign immunity,” an outgrowth of the ancient legal precept rex non potest peccare, understood to mean “the king can do no wrong.” The principle also was recognized as wise foreign policy because it extended "grace and comity" to other sovereigns.

Foley’s New Markets Tax Credit (NMTC) team attended the recent Cohn Reznick NMTC Summit in Miami, where community development entities (CDEs), investors, project sponsors...

Pre-acquisition tax planning isn’t just paperwork, it’s where you set the foundation for long-term success.

Seller financing offers an alternative path to homeownership for buyers who struggle to meet conventional lending requirements, providing flexibility for both parties while potentially avoiding broker fees. However, these transactions require careful legal documentation including loan agreements, promissory notes, and deeds of trust to prevent adverse consequences. A real estate attorney can guide buyers and sellers through the complexities of seller-financed deals, from drafting paperwork to addressing tit

The Ohio Supreme Court has issued a significant ruling on whether a 1953 deed's reservation of "coal or other minerals of any vein" includes oil and gas rights. The decision examines how specific language choices and the absence of oil-and-gas-related terminology in deed reservations can determine the scope of mineral rights, potentially reshaping how courts interpret similar conveyances across the state.

A landowner sought a Certificate of Compliance from the City of Oakland, asserting that a pre-1972 deed referencing three lots (Lot 18, Lot 17, and a portion of Lot 16) created three separate legal parcels.

Massachusetts quietly amended its estate tax statute last summer. This amendment significantly changes how the tax is calculated for non-resident decedents owning Massachusetts real estate.

A revocable living trust (sometimes called a revocable inter vivos trust) is a legal arrangement you create during your lifetime to hold legal title to your assets.

Jennifer D'Amato explores the critical techniques and strategies available under Wisconsin law for post-death estate administration, examining how legal professionals can help families minimize costs, delays, and conflicts during the probate process. The article provides practical guidance on navigating the various administration options available in Wisconsin's aging population landscape.

South Carolina lawmakers have been considering legislation since early 2025 that would tie the statewide property tax exemption available for low-income housing owned or managed...

On May 19, 2026, the Governor signed S. 853 into law, enacting the temporary processing freeze on certain Exemption Statute applications discussed below.

Pennsylvania is emerging as a strategic hub for data center and AI infrastructure development, offering a unique convergence of manufacturing capacity, energy resources, and regulatory frameworks. The Commonwealth's position as the largest net exporter of electricity in the United States, combined with its robust industrial supply chain and skilled workforce, creates compelling advantages for developers and investors navigating this rapidly evolving market.