Eric Cho

Latham & Watkins LLP

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Congress Enacts Significant Changes to the REIT and FIRPTA Rules

Changes include restrictions on tax-free REIT spinoffs and other reforms generally favorable to REITs and non-US investors in US real estate. On December 18, 2015, President Obama signed into law the Protecting Americans...more

12/28/2015 - Capital Gains FIRPTA Protecting Americans from Tax Hikes (PATH) Act REIT

IRS Proposes Guidance on Real Property Definition for REIT Purposes

Proposed regulations establish analytical framework for determining whether assets qualify as real property for purposes of the REIT rules. On May 14, 2014, the Internal Revenue Service (IRS) published in the Federal...more

5/19/2014 - IRS Proposed Legislation Real Estate Investments REIT

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