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