CPE: 1 hours
Advanced prep: None
Who should attend: CPAs and lawyers.
Nonresidents who acquire U.S. real estate must consider income, estate and gift taxation in addition to the normal criteria used to select a real estate investment. We'll cover the tax considerations that apply to the selection of a holding structure for the real estate investment.
- Identify federal income tax consequences of holding structures.
- Identify federal estate, gift and generation-skipping transfer tax exposure and holding structures to reduce or eliminate those taxes.
- Determine how to restructure real estate investments when a poor initial choice was made.
- Foreign nongrantor trusts
- Tered domestic and foreign corporation structure
- Branch profits tax
- Personal holding company tax.
- U.S. income, gift and estate taxation of nonresident aliens