RYAN MCCORMICK

"Carried Interest Fairness Act" and carried interest reform, including changes in holding period Energy efficiency and clean energy tax incentives, including the E-QUIP Act and Inflation Reduction Act, and regulatory implementation Like-Kind Exchanges (Sec. 1031) Completed contract method of accounting and condominium construction (Section 460(e) Fair Accounting for Condominium Construction Act (HR 4280) FIRPTA reform and Parity for Non-Traded REITS Act Net investment income tax and SECA liability Cost recovery, residential rental property and nonresidential property Low-income housing tax credit and the Affordable Housing Credit Improvement Act (S 1557 and HR 3238) Proposed and final tax regulations under section 897 and 892 REIT rules, including investments in related parties Retail Revitalization Act of 2023 (HR 3749) Cancellation of Indebtedness income (section 108) (HR 5580, Saving Our Mainstreet American Locations for Leisure and Shopping Act) Capital gains tax rate State and local tax deduction 20% deduction for pass-through business income (section 199A) and tax rules on pass-through income, including Senator Wyden pass-through reform discussion draft Taxing appreciated capital gains at death Opportunity Zone reform, reporting, and deadline extensions (HR 5761, Opportunity Zones Transparency, Extension and Improvement Act) Estate tax valuation discounts and rules for grantor trusts Revitalizing Downtowns Act and tax incentives for property conversions (HR 9002) Passive Foreign Investment Company proposed tax regulations (REG-118250-20) Taxing unrealized gains annually - Administration's minimum tax proposal and Chairman Wyden proposal TCJA Permanency Act and issues related to extension of TCJA Business interest deductibility and section 163(j) Active loss limitation and section 461(l) S. 2518, Ending Tax Breaks for Massive Sovereign Wealth Funds Act S. 2224, Stop Predatory Investing Act Tax Relief for American Families and Workers Act (H.R. 7024) Treasury guidance: partnership basis-shifting transactions SECA limited partner exception under section 1402(a)(13)

Credit Risk Retention OTC Derivatives Basel III, Liquidity Coverage Ration, HVCRE Rule, FRTB, Basel III Endgame Flood Insurance; Terrorism Risk Insurance; Natural Catastrophe Risk Insurance CFIUS Reform (FIRRMA) Beneficial Ownership, Corporate Transparency Act, ENABLERS Act Cyber Security (H.R. 3776, H.R. 3359); Cyber Insurance Current Expected Credit Losses (CECL) LIBOR Reform Forbearance Issues Emergency Rental Assistance for Residential Business Tenants (e.g., H.R. 7301) Restart Act (S. 3814) Corporate Governance Through Diversity Act (H.R. 1018, S. 360) Pandemic Risk Insurance Troubled Deb Restructuring (TDR) CECL Reg S-K Reform SEC Proposed Rule on Financial Climate Risk Reporting SEC Proposed Rules on: Amendments to Form PF, Private Fund Advisers, Cybersecurity Risk Management SEC Custody Rule

Energy matters in Infrastructure Investment and Jobs Act; Matters related to EPA Energy Star Program, NextGen proposal; DOE Better Buildings Initiative, DOE Better Climate Challenge, DOE Loan Guarantee Program, and EPA eGRID program; Energy Consumption Data and Building Rating Issues; Energy Tax Incentives and Grant Programs in the Inflation Reduction Act; EPA Building Performance Standards Guidance to State/Local Governments; Indoor Air Quality Act issues; Zero Emissions Building ("ZEB") Federal Guidelines; AIM Act HFC transition phasedown

Federal employee return to the office and the SHOW UP Act (H.R. 139)

Fiduciary Rule; Davis-Bacon, prevailing wage, and apprenticeship matters in Bipartisan Infrastructure Act and Inflation Reduction Act.

GSE Reform Bills LIHTC Improvements: Affordable Housing Credit Improvement Act (S. 1703, H.R. 3077); Middle Income Housing Tax Credit Act (S. 3365) Section 8 housing choice voucher reform Yes in My Backyard Act (S. 1919, H.R. 451) Manufactured Housing Modernization Act (S. 1804) GSA disposition of federal properties for housing purposes Housing is Infrastructure Act (H.R. 5187) Building more Housing Near Transit Act (H.R. 4307) CDC eviction ban, mortgage forbearance matters Affordable Housing Issues Office to Multifamily Conversions

REAL ESTATE ROUNDTABLE

REAL ESTATE ROUNDTABLE

REAL ESTATE ROUNDTABLE