Foreign investors can own U.S. real estate using a variety of holding structures. There is no simple and obvious “best” choice. This session compares taxation of rental income and capital gain, as well as estate and gift tax exposure for a foreign investor. With the 2017 tax law changes, corporations are now much more interesting than they used to be.
• Determine most advantageous holding structure for a variety of situations
• Identify various pros and cons of real estate ownership by foreign investor.
• Learn about recent changes in relevant tax laws
• Estate tax planning and optimum real estate holding structures
• Capital gain tax planning and holding structure selection
• Taxation of rental income earned by foreign investors
• Branch profits tax, personal holding company tax, and accumulated earnings tax for corporate holding structures
CPAs and Lawyers.
This webinar is produced by AICPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.