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Choosing a Holding Structure for Investment in U.S. Real Estate by Nonresidents

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.

Presenter: Phil Hodgen

Materials: Dropbox