CPE: 1 hours
Advanced prep: None
Who should attend: CPAs and lawyers.
Foreign investors in U.S. real estate have a variety of options to finance real estate purchases. Gain knowledge on the advanced topics in real estate finance that apply to nonresident investors, including contingent interest; portfolio interest lending; and limits on interest payments to related parties under Sec. 163(j), as well as compliance requirements associated with these financing techniques.
- Identify when advanced financing methods make sense for the foreign investor and determine how to handle the U.S. tax compliance for these methods.
- Portfolio interest and interest deduction
- Connected income
- Branch profits tax