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Tax Structuring of Foreign Investment in U.S. Real Estate with a N.Y. Twist

This paper describes some of the possible structuring alternatives a foreign investor may use to limit his or her U.S. tax exposure with respect to the ownership and subsequent disposition of U.S. real estate. In explaining the structures, this paper also describes some of the relevant U.S. federal tax consequences as well as the New York tax consequences of such ownership and disposition.