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Client 1036 M&A / Corporate 12 docs · open →

Document types detected

Analysis / memo5

Other3

Correspondence2

Engagement letter1

Filing / regulatory1

Parties across the matter

Delaware LLCDisbursements IncFees IncGresham Lowell CPAs LLPGross IncHARKNESS LLPHarkness LLPImpermissible Tenant Service IncM. HirotaM. Hirota FairwaterM. Hirota PrintedM. Hirota TitleOstrander LLPProfessional Fees Inc

Chronology

2027-03-15 · tax-analysis-memorandum.docx

… bears interest at a rate of SOFR plus 115 basis points and matures on March 15, 2027, subject to two one-year extension options. The Credit Facility is expected to be a signi …

2026-03-31 · private-letter-ruling-request.docx

… if Fairwater has not received a favorable ruling from the Service by March 31, 2026. Relevant excerpts from the PSA are attached hereto as Exhibit I. 2. Southgate Portfolio …

2025-12-31 · irs-form-2848-power-of-attorney.docx

… etter Ruling Request (under Rev. Proc. 2025-1) | Taxable years ending December 31, 2025, and subsequent taxable years, as applicable | Private letter ruling request regarding th …

2025-10-01 · pre-bill-memorandum.xlsx

… Tax Practice Group From | Garrett Simmons, Lead Associate, Tax Date | October 1, 2025 Re | Pre-Bill Memorandum — Matter No. 1036-00006: Fairwater Real Estate Investment Trust …

2025-10-01 · status-update-letter-to-client.docx

… : (202) 554-8100 Facsimile: (202) 554-8101 www.calderwoodharkness.com October 1, 2025 VIA ELECTRONIC MAIL AND FIRST-CLASS MAIL Anita Bashar Reeves, Esq. General Counsel Fairwa …

2025-09-30 · arms-length-rent-analysis-memo.docx

… gh-growth suburban corridors. Fairwater's market capitalization as of September 30, 2025, is approximately $4.37 billion. Total assets reported on the trust's most recent Annual …

2025-09-30 · tax-analysis-memorandum.docx

… IT," with an approximate market capitalization of $4.37 billion as of September 30, 2025. Fairwater proposes to acquire the Southgate Portfolio — a collection of 11 mixed-use pro …

2025-09-30 · trs-structure-memorandum.docx

… on the New York Stock Exchange under the ticker symbol "FREIT." As of September 30, 2025, Fairwater's market capitalization is approximately $4.37 billion. Based on Fairwater's m …

2025-09-30 · pre-bill-memorandum.xlsx

… isbursements and IRS user fee) Billing Period | July 14, 2025 through September 30, 2025 Matter Status | Closing — Ruling request submitted September 22, 2025; awaiting IRS ackno …

2025-09-30 · status-update-letter-to-client.docx

… de below a summary of the engagement economics and fee status through September 30, 2025, for your records and internal tracking purposes. Professional Fees Incurred Through Sept …

2025-09-30 · pre-submission-checklist.xlsx

… s; threshold 90%). Market capitalization approx. $4,370,000,000 as of September 30, 2025. 11 | Correct Number of Copies per Rev. Proc. 2025-1 Requirements | Complete | Leila Naza …

2025-09-30 · private-letter-ruling-request.docx

… he ticker symbol "FREIT." • Approximate Market Capitalization: As of September 30, 2025, Fairwater's approximate market capitalization is $4.37 billion, based on the closing pri …

2025-09-23 · status-update-letter-to-client.docx

… o us, delivery was expected and is believed to have been confirmed on September 23, 2025, one business day following shipment. The submission package was comprehensive and includ …

2025-09-23 · submission-confirmation-email.eml

… C Tracking Number:** 7749-2281-3364 - **Expected Delivery:** Tuesday, September 23, 2025 **Contents of Submission Package** The package includes the following: 1. Private lett …

2025-09-23 · irs-user-fee-transmittal-letter.docx

… 9-2281-3364 Shipment Date: September 22, 2025 Expected Delivery Date: September 23, 2025 We respectfully request that receipt of this package be confirmed by the Service at its e …

2025-09-23 · pre-submission-checklist.xlsx

… 1111 Constitution Avenue NW, Washington, DC 20224. Delivery expected September 23, 2025. TOTAL ITEMS COMPLETE | 11 of 11 | All checklist items verified complete. Package cleared …

2025-09-22 · arms-length-rent-analysis-memo.docx

… Ruling Request") that will be submitted to the IRS National Office on September 22, 2025, seeking confirmation that the intercompany rents will constitute qualifying REIT income. …

2025-09-22 · pre-bill-memorandum.xlsx

… September 30, 2025 Matter Status | Closing — Ruling request submitted September 22, 2025; awaiting IRS acknowledgment letter and conference scheduling Ruling Request Submission D …

2025-09-22 · status-update-letter-to-client.docx

… Accounting), at 1111 Constitution Avenue NW, Washington, DC 20224, on September 22, 2025. The submission package was shipped via Severin Partners LLC overnight delivery service u …

2025-09-22 · submission-confirmation-email.eml

… ckage includes the following: 1. Private letter ruling request dated September 22, 2025, with penalties-of-perjury declaration, requesting three rulings under IRC §§ 856(c)(4)(B …

2025-09-22 · irs-form-2848-power-of-attorney.docx

… n. ▶ For IRS Use Only Received by: ___ Function: ___ Date: ___ Filed: September 22, 2025 PART I — POWER OF ATTORNEY CAUTION: A separate Form 2848 must be completed for each taxpa …

2025-09-22 · irs-user-fee-transmittal-letter.docx

… : (202) 944-7200 Facsimile: (202) 944-7201 www.calderwoodharkness.com September 22, 2025 Associate Chief Counsel (Income Tax & Accounting) Internal Revenue Service, National Offi …

2025-09-22 · pre-submission-checklist.xlsx

… Complete | Garrett Simmons | 2025-09-22 | Final ruling request dated September 22, 2025, addressed to Associate Chief Counsel (Income Tax & Accounting), IRS National Office, 111 …

2025-09-22 · private-letter-ruling-request.docx

… PRIVATE LETTER RULING REQUEST September 22, 2025 Filed Pursuant to Rev. Proc. 2025-1 SUBMITTED BY: Calderwood & Harkness LLP 1750 K Street …

2025-09-20 · pre-submission-checklist.xlsx

… Fairwater's Articles of Trust (Certified) | Complete | Leila Nazari | 2025-09-20 | Certified copy of Articles of Trust for Fairwater Real Estate Investment Trust, a Maryl …

2025-09-19 · pre-bill-memorandum.xlsx

2025-09-19 · status-update-letter-to-client.docx

… the final submission package was received from Jonathan M. Hirota on September 19, 2025, following the circulation of the draft ruling request to Mr. Hirota and your office on S …

2025-09-19 · submission-confirmation-email.eml

… inder, Jonathan's sign-off authorizing the submission was received on September 19, 2025, following the team's circulation of the draft ruling request on September 15. **Expecte …

2025-09-19 · pre-submission-checklist.xlsx

… al Estate Investment Trust (EIN 52-4718263). Client sign-off received September 19, 2025. Requests three rulings under IRC §§ 856(c)(4)(B)(ii), 856(d), 856(d)(7)(B), and 856(d)(7 …

2025-09-19 · private-letter-ruling-request.docx

… equest and all matters related thereto. The Form 2848 was executed on September 19, 2025, by Jonathan M. Hirota, Vice President, Tax, on behalf of Fairwater, in his capacity as a …

2025-09-18 · pre-submission-checklist.xlsx

… gate Portfolio Properties (11 Properties) | Complete | Leila Nazari | 2025-09-18 | Schedule listing all 11 mixed-use properties: Southgate Commons I (Richmond, VA, 385,00 …

2025-09-15 · tax-analysis-memorandum.docx

… CONFIDENTIAL — ATTORNEY WORK PRODUCT INTERNAL TAX ANALYSIS MEMORANDUM September 15, 2025 TO: File — Matter No. 1036-00006 FROM: Garrett Simmons, Lead Associate, Tax Practice Grou …

2025-09-15 · trs-structure-memorandum.docx

… September 12, 2025 (finalized prior to ruling-request circulation on September 15, 2025) RE: Formation and Capitalization of Fairwater Southgate TRS, Inc. — Taxable REIT Subsidi …

2025-09-15 · pre-bill-memorandum.xlsx

2025-09-15 · client-sign-off-email.eml

… . We have completed our internal review of the draft as circulated on September 15, 2025, and I am writing to provide Fairwater's formal sign-off and authorization to submit. ** …

2025-09-15 · status-update-letter-to-client.docx

… culation of the draft ruling request to Mr. Hirota and your office on September 15, 2025. Mr. Hirota's review and approval were received within the timeline discussed during our …

2025-09-12 · trs-structure-memorandum.docx

… azari, Associate, Tax Practice Group, Calderwood & Harkness LLP DATE: September 12, 2025 (finalized prior to ruling-request circulation on September 15, 2025) RE: Formation and C …

2025-09-12 · status-update-letter-to-client.docx

… ived within the timeline discussed during our internal status call on September 12, 2025, and we appreciate the prompt turnaround by Fairwater's tax team. 3. Recap of Rulings Req …

2025-09-10 · arms-length-rent-analysis-memo.docx

… reviewed by Garrett Simmons, Lead Associate, Tax Practice Group DATE: September 10, 2025 RE: Arm's-Length Rent Analysis — Proposed Intercompany Leases Between Fairwater Real Esta …

2025-08-30 · arms-length-rent-analysis-memo.docx

… raisal performed by Caldwell Valuation Group, LLC ("Caldwell"), dated August 30, 2025 (the "Caldwell Appraisal"), which supports the proposed annual base rent of $18,700,000 u …