Practising Law Institute’s 23rd Annual Real Estate Tax Forum

Join Hogan Lovells partner, Cristina Arumi as a panelist in the discussion on REITs – What’s new in the REIT world and non-U.S. investors and the Foreign Account Tax Compliance Act in conjunction with PLI’s 23rd Annual Real Estate Tax Forum.

The panel discussion will focus on the following topics: 

  • REITs – What’s new in the REIT world
    • Use of REITs to qualify for 20% deduction under new Section 199A added by the TCJA
    • Impact of the Section 385 debt/equity regulations
    • Alternative REITs – energy, golf course, etc.
    • Transactions with a REIT – contributions of real estate in a tax efficient manner – issues and traps
    • Public non-traded REITs
    • Vehicles for tax exempts and non-U.S. investors
    • REIT going-private transactions
  • Non-U.S. investors and FATCA
    • TCJA international tax changes most relevant to real estate
    • Non-U.S. investors as your joint venture partners
    • Withholding requirements
    • Use of REITs and blocker entities
    • Debt vs. equity structures and the portfolio interest exemption
    • Impact of regulations under FATCA

Register here


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