Alston & Bird Tax Blog

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

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. 

About Stefanie Kavanagh

Stefanie Kavanagh is an associate in the Federal & International Tax Group. She focuses her practice on tax planning and structuring for domestic and international business entities as well as matters relating to real estate investment trusts.

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About 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.

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