International Tax Lunch: Choosing a Holding Structure for Investment in U.S. Real Estate by Nonresidents

Course Details

Date

Friday, October 28, 2022

9:00am – 10:00am
(Registration: 8:30am)

Field of Study

Taxation

Course Number

110340

CPE Credit

1 hour CPE credit

Level of Knowledge

Overview

Vendor

CalCPA Education Foundation

Prerequisites

None

Description

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.

Highlights

  • Estate tax planning and optimum real estate holding structures

  • Capital gains 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

Objectives

  • Determine the most advantageous holding structure for a variety of situations

  • Identify various pros and cons of real estate ownership by foreign investors

  • Learn about recent changes in relevant tax laws

Designed For

CPAs and attorneys

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$49.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$59.00
Your Price $59.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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