PODCAST: Section 1341 “Claim of Right” Refunds: Calculating Tax Benefits, Avoiding Double Taxation on Repayments and Claw-Backs

RECORDED LIVE: November 10, 2016

These and other important topics are discussed:

• Identifying circumstances in which a claim of right claim is appropriate
• Documenting Section 1341 claim for tax benefit
• Reporting a Section 1341 claim for tax benefit
• Live question and answer session with participants so we can answer questions about these important issues directly.

 PODCAST: Foreign Investment in U.S. Real Property

Tax Planning and Reporting Challenges, Anticipating Tax Issues When a Foreign Investor or Entity Acquires or Disposes of Interests

RECORDED LIVE: November 1, 2016

SPEAKERS:

• Ryan Dudley, Partner, Friedman, New York
• Richard S. Lehman, Atty, United States Taxation and Immigration Law, Boca Raton, Fla.
• John R. Strohmeyer, Crady, Jewett & McCulley, Houston

The speakers review these key topics:

1. What are the tax implications of purchasing U.S. real estate individually or through a U.S. LLC vs. a foreign corporation, a U.S. corporation, or a trust?
2. What are the tax reporting obligations for non-U.S. owners of U.S. real estate?
3. What tax pitfalls do professionals need to grasp when handling the tax and compliance issues for foreign investors?
4. What special FIRPTA rules apply to REITs?