The New FIRPTA Exemption for Foreign Pension Funds

In perhaps the most significant reform of the US tax regime governing foreign investment in US real estate since the 1980 enactment of the Foreign Investment in Real Property Tax Act (FIRPTA), President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) on December 18 2015. The PATH Act contains two particularly noteworthy provisions applicable to foreign investors in US real estate.

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