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Expert Analysis

TCJA Will Affect Foreign Investments In US Real Estate

By Brad Wagner and Justin Wood (February 8, 2018, 3:56 PM EST) -- In December 2017, Congress passed the Tax Cuts and Jobs Act, P.L. 115-97, and the president signed it into law on Dec. 22, 2017. The tax act has made significant changes that affect foreign investors in United States real estate ("FIRPTA") utilizing the blocker corporation structure....

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