TY - JOUR T1 - Tax Structuring for Foreign Pension Fund Investments in U.S. Real Estate Funds JF - The Journal of Private Equity SP - 79 LP - 83 DO - 10.3905/jpe.2011.15.1.079 VL - 15 IS - 1 AU - Benedict Kwon Y1 - 2011/11/30 UR - https://pm-research.com/content/15/1/79.abstract N2 - The current economic climate means intense competition when it comes to raising capital. This holds true in the context of real estate investment funds, and many are turning to foreign investors. It is imperative that real estate funds structure themselves in the most tax-efficient manner to entice foreign investment. This article delves into several potential structures for real estate funds as they compete for needed capital.TOPICS: Private equity, real estate, legal/regulatory/public policy, pension funds ER -