Author Archives: James Croker

James Croker
With more than 35 years of experience, Jim provides tax advice to REITs, funds, fund sponsors, corporations and institutional investors for domestic and cross-border transactions.  Read More

Omnibus Spending Bill Makes Long-Awaited Technical Corrections to Several PATH Act Provisions

Written by and
While the omnibus spending bill didn’t do much to clarify the Tax Cuts and Jobs Act, it did make some corrections to other tax laws. Our International Tax Group discusses some of those corrections for qualified foreign pension funds and the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA). Requirements for qualified foreign pension funds Changes for problematic requirements Corrections to the PATH Act Read the full advisory here.  [...]Read more