Rachel Hughes

Rachel Hughes

Proskauer Rose LLP

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Real Estate Investments by Qualified Foreign Pension Funds After the PATH Act

The Protecting Americans from Tax Hikes Act of 2015 (“PATH Act”) included a number of significant changes to the U.S. federal income tax rules related to real estate investment trusts (“REITs”) and investments by non-U.S....more

3/3/2016 - FIRPTA Foreign Investment Income Taxes IRS Pension Funds Protecting Americans from Tax Hikes (PATH) Act REIT

Significant Changes to U.S. Taxation of REITs and Investments by Non-U.S. Investors in Real Property under the PATH Act

On December 18, 2015, President Obama signed into law an omnibus appropriations bill which included the Protecting Americans from Tax Hikes Act of 2015 (the "Act"). In addition to extending or making permanent a number of...more

2/3/2016 - Dividends FIRPTA Foreign Investment IRS Pensions Protecting Americans from Tax Hikes (PATH) Act REIT Spinoffs

Welcome Guidance on the Definition of Real Property for REITs Proposed by IRS

On May 9, 2014, the Department of Treasury and the Internal Revenue Service (the "IRS") released proposed regulations (the "Proposed Regulations") revising and clarifying the definition of real property for the purposes of...more

5/14/2014 - IRS Property Tax Real Estate Investments REIT

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