LTX 3220 :
Tax Plan Forgn Invest US

Prerequisites: U.S. Taxation of Foreign Persons and Foreign Income, or significant experience in the topic area. Expands on the inbound principles covered in U.S. Taxation of Foreign Persons and Foreign Income, and applies them to real planning situations, including current topics, mainly in the context of individuals. Course content is generally at the discretion of the instructor who may cover subjects such as the form of the U.S. investment vehicle, changing that form, tax considerations of investing in U.S. real property, and estate tax aspects relating to planning for U.S. investment and its liquidation and expatriation.