When it comes to cross-border business ventures, the importance of estate planning often remains overshadowed by immediate investment pursuits. However, for international investors eyeing opportunities within the United States, prudent consideration of estate planning is paramount. While some may have made estate planning arrangements within their home jurisdictions, the adoption of a U.S. Situs Will
Financing the Start-Up or Expansion of a U.S. Business
There are generally two ways to raise capital for the start-up or expansion of a U.S. business, either by debt financing or equity financing. Debt financing involves a loan wherein the borrower must pay the lender the principal amount of the loan plus interest, and equity financing involves selling equity interests in the business to
Use of waterfall distributions in U.S. private equity real estate investments
There are a variety of ways in which industrial and multitenant commercial development projects are financed in the United States. One common form of financing is private equity real estate investment, which typically involve as key players a senior institutional lender, possibly a subordinated mezzanine debt lender, as well as a general partner and several
Skyrocketing real property tax appraised values throughout Texas
The real estate market in Texas experienced unprecedented growth in 2021 and real property values skyrocketed as buyers took advantage of low interest rates and competed in a market with high demand and limited inventory. Counties throughout Texas are in the process of sending property owners their annual Notices of Appraised Value and many real
Non-Citizens and various types of U.S. residence
Non-U.S. citizens may be surprised to find out that they can unwittingly become U.S. residents for tax purposes, without the benefits of becoming a U.S. resident for immigration purposes. Such non-U.S. citizens are often surprised to learn that at least three different types of “residence” exist under U.S. law: i) for immigration purposes, ii) for