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
CPAs and lawyers.
Advanced Prep: None
Speaker: Jurate Gilbinas
Field of Study: Taxation
CPE Credit: 1 hour
Meet the Speaker:
Born and raised in Lithuania – a tiny-yet-beautiful country near the Baltic Sea. Moved to Los Angeles in 1996 after earning a BA in Lithuanian literature and a certificate in psychology from Vytautas Magnus University. Took an educational U-turn and completed an MBA (specializing in accounting) from National University in San Diego.