Real estate investors are increasingly utilizing a “forward purchase” structure to acquire desirable assets early in their life cycle. In a forward purchase transaction, a buyer and seller enter into a purchase and sale agreement at a set or calculated price for an asset that is either in pre-development or under development but not yet complete. This Legal Update discusses the structure of a forward purchase transaction and comments on its effect on financing, its use in REIT share sales and the wrinkles added by the new opportunity zone provisions under US tax law.
Les dispositifs européens d’efficacité énergétique et les enjeux pour les acteurs immobiliersFusions & Acquisitions Magazine
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