TCJA One Year Later

The landscape for foreign investors in U.S. real estate has shifted dramatically in the last year as landmark tax legislation and regulatory changes ushered in many new rules and compliance requirements.

To help lawyers, investment bankers and advisors adjust, Wagner, Duys & Wood has created a free guide that explains the major changes and facilitates proper tax planning.

Wagner, Duys & Wood specializes in strategy and planning for investors operating under FIRPTA law, and our partners have a combined 60 years helping non-U.S. clients and their advisors navigate U.S. real estate transactions.

In the guide, you will learn:

• How the Tax Cuts and Jobs Act will impact foreign investors in U.S. real estate.
• The choices investors face under the new IRS Partnership Audit Tax Rules.
• The income tax consequences of blocker corporation distributions.
• IRS guidance on the tax treatment of disallowed interest expense under the old earnings stripping rules.
• All major changes that the TCJA and subsequent regulations brought about for those subject to the Foreign Investment in Real Property Tax Act (FIRPTA).