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October 2016 International Tax Lunch: The Portfolio Interest Exception: All Secrets Revealed

The Portfolio Interest Exception: All Secrets Revealed

Presenter: Phil Hodgen

Foreign lenders can make mortgage loans on U.S. real estate and collect the interest tax-free.  This month, Phil talks about the portfolio interest exception.  Why does it work?  How does it work?  Phil will demystify the magic language that must be included in the loan documents, and emphasize practical tips to follow when you are setting up such a loan.  A sample promissory note template is included with the slides.