International Tax Lunch: Choosing A Holding Structure For Investment In U.S. Real Estate By Nonresidents Webcast | 4193818A

Date :
February 14, 2020 12:00 PM - 1:00 PM
Location :
Webcast
Facility :
Webcast Remote
Level of Difficulty :
Overview
Member Price :
37.00
Nonmember Price :
50.00
CPE Credits :
CPE 1.00, MCLE 1.00, IRS-TX 1.00, MCLE LS-TX 1.00
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Foreign investors can own U.S. real estate using a variety of holding structures. There is no simple and obviously "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.

Objectives:

  • Identify the different types of structures a foreign person can use to invest in US real estate.
  • Identify how the US taxes rental income and capital gain.
  • Recognize non-tax concerns for choosing a holding structure.

Major Subjects:

  • Description of the common ways a foreign person can invest in US real estate.
  • Income and estate tax implications of direct ownership and flow through structures.
  • Income and estate tax implications of corporate holding structures.
  • Privacy and logistical concerns of holding structures.

Advanced Prep:

None.

Misc. Information:

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Level of Difficulty:
Overview
Field of Interest:
Taxes
Prerequisites:

None.

Designed For:

Lawyers and CPAs.

Instructors

Philip D.W. Hodgen, Esq, Esq.
Philip D. W. Hodgen is the principal attorney for HodgenLaw PC, which specializes in the international tax arena. He earned his bachelor’s degree from Claremont McKenna College and his juris doctor degree from the School of Law at the University of California, Los Angeles. He went on to earn a master of laws in taxation from the University of San Diego School of Law. For six years as a youth, he lived in Rhodesia, South Africa and New Zealand. Admitted to the California Bar in 1982, Hodgen spent nine years in law firms and with a large U.S. bank before starting his own firm in 1991. He is a past chair of the International Tax Committee of the State Bar of California’s Tax Section, and was a member of the Executive Committee of the State Bar of California’s Tax Section from 2004-07. He is on the Organizing Committee for CalCPA’s International Tax Conference and its annual Tax Update and Planning Conference. Hodgen frequently speaks on a variety of international tax, trust and estate topics to attorneys, accountants, bankers, and real estate professionals.
No Agenda or Materials posted.