Sentences with phrase «foreign pension funds»

The rule change would allow foreign pension funds to take larger positions, including positions of up to 100 percent, in joint ventures, properties and shares of real estate companies.

Another U.S. regulatory measure that could have an impact is the PATH Act, a tax law passed in December that exempts certain foreign pension funds from being taxed on capital gains from investment in U.S. real estate.

QIC's potential investment also comes as pressure builds on superannuation funds to look at competing with the wave of foreign pension funds that have spent more than $ 1 billion buying farm land in Australia in the past few years.

Furthermore, PFIC rules can and generally do apply to investments held inside foreign pension funds unless those pension plans are recognized by the U.S. as «qualified» under the terms of a double - taxation treaty between the U.S. and the host country.

(These calculations leave out foreign pension funds, which also are pursuing a lot of U.S. real estate.)

Capital for speculative development is coming from various places, Herrin notes, including insurance companies and domestic pension advisors, as well as foreign pension funds and sovereign wealth funds out of Japan, China, Southeast Asia, Europe and Canada.

Industrial properties, typically a sector ignored by foreign investors due to comparatively low lease rates and locations far away from urban centers, have now become a desired asset class for such buyers, including foreign pension funds and...

The recent passage of legislation easing taxes for foreign pension funds that buy U.S. real estate probably will boost investment further, Fetgatter said.

Second, the new law permits certain foreign pension funds to invest in REITs without having FIRPTA treatment apply.

Although many institutions in Spain are part of the consortium, there are obstacles in Spanish law to joining a foreign pension fund.

The New Year started with the continuation of one of 2005's biggest trends as Columbus, Ohio - based Glimcher Realty Trust became the latest U.S. REIT to pair up with a foreign pension fund.

Even as the American firms eye other lands, foreign pension funds — drawn by stability and the dollar's weakness — are pumping more capital into U.S. retail properties.

Tax implications Under the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA), any foreign investor (other than a qualified foreign pension fund or a foreign entity wholly - owned by a qualified foreign pension fund) investing in a U.S. real property interest (USRPI) is deemed to conduct a U.S. trade or business and the gain or loss would be deemed to be effectively connected with a U.S. trade or business and therefore subject to taxation on a net basis.

Domestic and foreign pension funds and endowments make up the bulk of capital commitments, and there is a lot of international money that will continue to seek the diversity and safe haven offered by the U.S. real estate market.

However, the big picture is that the reforms will lift some of the traditional restrictions on the amount of dollars that foreign pension funds could invest in U.S. real estate, which had previously been capped at 5 percent.