September/October 2010

“IRS Publishes FATCA Guidance,” AFIRE News

Willys H. Schneider and David A. Sausen published the article “IRS Publishes FATCA Guidance” in the September/October 2010 issue of AFIRE News. The article discusses details of IRS Notice 2010-60, which provides preliminary guidance on the Foreign Account Tax Compliance Act (“FATCA”) provision in the HIRE Act, which was enacted earlier this year. Although FATCA does not take effect until 2013, it has already been the subject of intense attention and concern on the part of foreign entities. AFIRE News is the newsletter for the Association of Foreign Investors in U.S. Real Estate, (“AFIRE “), a trade association that counts among its members many off-shore institutional real estate investors, including non-U.S. pension plans and sovereign wealth funds.

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