Foreign Investment in U.S. Real Property: Tax Planning and Reporting Challenges
Anticipating Tax Issues When a Foreign Investor or Entity Acquires or Disposes of Interests
Recording of a 110-minute CPE webinar with Q&A
This webinar will provide accounting, tax and legal professionals with a review of tax considerations for foreign investors in U.S. real estate. The panel will address challenges such as form of ownership and IRS reporting obligations, among others.
- Overview of tax rules that apply to foreign investors in U.S. real estate
- Estate and gift tax
- Income tax residency and estate/gift tax residency
- Treaty application
- Investment structure alternatives and their tax consequences
- Individual ownership
- Ownership through U.S. LLC
- Ownership through foreign corporation
- Ownership through U.S. corporation
- Ownership through trusts
The panel will review these and other key questions:
- What are the tax implications of purchasing U.S. real estate individually or through a U.S. LLC vs. a foreign corporation, a U.S. corporation, or a trust?
- What are the tax reporting obligations for non-U.S. owners of U.S. real estate?
- What tax pitfalls do professionals need to grasp when handling the tax and compliance issues for foreign investors?
- What special FIRPTA rules apply to REITs?
Mr. Dudley specializes in developing cross border commercial structures and financing strategies to optimize... | Read More
Mr. Dudley specializes in developing cross border commercial structures and financing strategies to optimize international operations and transactions. With nearly 20 years of public accounting and investment advisory experience, his clients have ranged from Fortune 50 multi-national corporations, to private equity and hedge funds, and have included small businesses and start-ups. He has advised clients in industries as diverse as banking and finance, technology, real estate, infrastructure, manufacturing and pharmaceuticals.Close
Richard S. Lehman
United States Taxation and Immigration Law
Mr. Lehman's tax law practice focuses on an array of commercial transactions involving an international and... | Read More
Mr. Lehman's tax law practice focuses on an array of commercial transactions involving an international and domestic client base. He previously served as Senior Attorney, Interpretative Division, Chief Counsel’s Office, Internal Revenue Service, Washington D.C. He authored articles on taxation and was editor and contributing author of A Guide to Florida International Business and Investment Opportunities.Close
John R. Strohmeyer
Mr. Strohmeyer’s practice focuses on traditional estate and disability planning, probate and estate... | Read More
Mr. Strohmeyer’s practice focuses on traditional estate and disability planning, probate and estate administration, and the preparation of estate and gift tax returns. He also has experience in the design, implementation, and administration of foreign trust and related business and investment structures, including taxation and compliance aspects of such structures.Close
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CPE On-DemandSee NASBA details.