By: Amanda Wilson Ownership structures using real estate investment trusts (“REITs”) are common in the Senior Housing industry. One of the key benefits of a REIT is that it is effectively a pass through entity …
Withholding Tax Set to Increase
By: Amanda Wilson The Foreign Investment in Real Property Tax Act (FIRPTA) subjects foreign sellers to U.S. tax when they sell their interest in real property located in the U.S., including interests in companies that predominately …
Important Tax Changes for REITs
BY: Amanda Wilson Last Friday, Congress passed and the President signed into law the Protecting Americans from Tax Hikes Act of 2015 (“PATH Act”). The PATH Act has gotten a lot of publicity as it …
