Inbound investment into U.S. real estate has been, and continues to be, a significant component of the latest rise in the U.S. real estate market. This is particularly true of larger markets such as Los Angeles. For a myriad of reasons, the current wave of inbound investment may only be the proverbial tip of the iceberg. Bryan Kelly's presentation will focus on the considerations that drive the tax structuring of these investments, and we will discuss selected structures for acquiring, holding, and disposing of interests in U.S. real estate (excluding investment via REITs and REMICs). The discussion will also address tax considerations relating to the use of debt financing and synthetic ownership structures.
STEP LA is a multi-disciplinary organization that regularly brings together lawyers, accountants, trust officers, bank officers, financial planners and the like, to discuss the latest international tax and trust and estates developments in the world.