Current Developments for the Real Estate Industry

  • Publication

Spring 2026

This edition of Current Developments for the Real Estate Industry gathers and summarizes current thought leadership and the latest regulatory rulings to help real estate audit committees and executive teams remain updated on the most recent trends in real estate.

Topics covered include:

  • In the market and recent real estate trends, including Deals in the Age of AI and global real estate M&A trends
  • Accounting and financial reporting hot topics, including tariff-related impacts and SPAC merger considerations
  • Regulatory considerations, including California climate reporting developments (SB 253 / SB 261) and the EU ‘Omnibus’ directive
  • Update on tax matters, including the 2026 tax policy outlook and implications of the IEEPA tariff ruling
  • Governance discussion, including COSO’s corporate governance principles and audit committee priorities
  • Technology trends and updates, including AI-driven operating models and emerging tech strategy insights

Contact us

Brian Ness

Real Estate Partner, PwC US

Brandon Bush

Real Estate and Infrastructure Tax Lead, PwC US

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