How can you structure foreign investments in U.S. real estate when you have a group of foreign investors, or a mix of foreign and domestic investors? Capital gains, rental income, and estate tax considerations for the foreign investors are significantly different, and a partnership’s tax compliance is more difficult with foreign partners. This session reviews some methods for structuring foreign equity and debt investment into U.S. real estate, in group settings — rather than the lone investor situation.
* Identify the tax and business factors affecting foreign investor groups acquiring U.S. real estate
* Review the investment structures that can be used for debt and equity investment in U.S. real estate
* Income and transfer taxation of foreign investors in U.S. real estate
* Advantages of debt vs equity investment in U.S. real etate for foreign investors
* Estate, income taxation of foreign investors in U.S. real estate
Lawyers and CPAs.