What changed for FIRPTA 2026 and foreign investors?
What changed for FIRPTA in 2026 for foreign investors in U.S. real estate? Two Treasury releases moved the ground under cross-border deals — the 2025 proposed regulations on domestically controlled REITs repeal the lookthrough rule for U.S. corporate shareholders, and the 2025 final FIRPTA-adjacent Sec. 892 regulations give foreign governments a workable path to hold…