46:I[185,["/_next/static/chunks/08z4tkzvltetr.js","/_next/static/chunks/121~yigv24_j6.js","/_next/static/chunks/0a~e7k..h6jfc.js","/_next/static/chunks/0za7dr7c2y81~.js","/_next/static/chunks/03klviw01y.ih.js","/_next/static/chunks/0gx_3vy1-syt4.js","/_next/static/chunks/0i6hzvr84kc1r.js"],"SendEmailButton"] 48:I[63625,["/_next/static/chunks/08z4tkzvltetr.js","/_next/static/chunks/121~yigv24_j6.js","/_next/static/chunks/0a~e7k..h6jfc.js","/_next/static/chunks/0za7dr7c2y81~.js","/_next/static/chunks/03klviw01y.ih.js","/_next/static/chunks/0gx_3vy1-syt4.js","/_next/static/chunks/0i6hzvr84kc1r.js"],"AddToLibraryButton"] 49:I[29721,["/_next/static/chunks/08z4tkzvltetr.js","/_next/static/chunks/121~yigv24_j6.js","/_next/static/chunks/0a~e7k..h6jfc.js","/_next/static/chunks/0za7dr7c2y81~.js","/_next/static/chunks/03klviw01y.ih.js","/_next/static/chunks/0gx_3vy1-syt4.js","/_next/static/chunks/0i6hzvr84kc1r.js"],"ShareButton"] 4a:I[58016,["/_next/static/chunks/08z4tkzvltetr.js","/_next/static/chunks/121~yigv24_j6.js","/_next/static/chunks/0a~e7k..h6jfc.js","/_next/static/chunks/0za7dr7c2y81~.js","/_next/static/chunks/03klviw01y.ih.js","/_next/static/chunks/0gx_3vy1-syt4.js","/_next/static/chunks/0i6hzvr84kc1r.js"],"ProcessEpisodeButton"] 4b:I[45269,["/_next/static/chunks/08z4tkzvltetr.js","/_next/static/chunks/121~yigv24_j6.js","/_next/static/chunks/0a~e7k..h6jfc.js","/_next/static/chunks/0za7dr7c2y81~.js","/_next/static/chunks/03klviw01y.ih.js","/_next/static/chunks/0gx_3vy1-syt4.js","/_next/static/chunks/0i6hzvr84kc1r.js"],"SignupCTA"] 3e:["$","h1",null,{"className":"max-w-[22ch] font-display text-[clamp(32px,4.5vw,48px)] font-medium leading-[1.05] tracking-[-0.02em] text-[color:var(--fg-1)] text-balance","children":"Key Advantages of Using REITs by Funds for Foreign Investors"}] 3f:["$","div",null,{"className":"flex flex-wrap items-center gap-x-4 gap-y-1 font-mono text-[12px] uppercase tracking-[0.1em] text-[color:var(--fg-3)]","children":[["$","time",null,{"dateTime":"2025-10-27T04:00:00.000Z","children":"October 27, 2025"}],["$","span",null,{"aria-hidden":true,"children":"·"}],["$","span",null,{"children":"00:19:40"}],false]}] 40:["$","p",null,{"className":"max-w-[60ch] text-[18px] leading-[1.5] text-[color:var(--fg-2)]","children":"In the third episode of our three-part series, hosts Saba Ashraf, Aresh Homayoun, and Tom Phelan explore the advantages that may be offered to foreign investors in U.S. real estate funds by using REITs."}] 47:T48b,

Welcome back to "The Tax Blueprint: Structuring Funds, Joint Ventures, and REITs." In the third episode of our three-part series, hosts Saba Ashraf, Aresh Homayoun, and Tom Phelan explore the advantages that may be offered to foreign investors in U.S. real estate funds by using REITs.

This episode discusses how REITs can be utilized to minimize U.S. tax return filing obligations and tax liabilities for foreign investors. Saba, Aresh, and Tom discuss a side-by-side comparison of the results of using a C-corporation blocker by the fund and a REIT blocker by the fund.

Stay tuned for upcoming series covering structuring by funds and GPs to ensure maximum utilization of Section 1202, characterization of preferred equity investments, management fee waivers, management compensation structuring, and other topics of interest.

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