Tomorrow s World Conference December 2013
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1 Tomorrow s World Asia Pacific Real Estate Conference December 2013
2 Breakout Session 2: Real Estates Investments in U.S. Byron Carlock Adam Handler Miranda Tse
3 Agenda Market Update Tax Update Legislative/Regulatory Update Audit Trends Federal and State Provisions for Foreign Investor Withholding PwC Asia Pacific Real Estate Conference 2013 Singapore 3
4 Real Estate Investments in U.S. Market Update PwC Asia Pacific Real Estate Conference 2013 Singapore 4
5 Megatrends Shift in global economic power Demographic shifts Accelerating urbanization Climate change and resource scarcity Technological breakthroughs PwC Asia Pacific Real Estate Conference 2013 Singapore 5
6 Capital flows Real Estate market activity is a function of the availability of capital NOT the cost of capital PwC Asia Pacific Real Estate Conference 2013 Singapore 6
7 2014 could be a more active year for transactions Buy Hold od Sell Investor comfort with more asset types in more markets could lead to a higher level of transaction activity Source: Emerging Trends in Real Estate 2014 survey Note: Based on U.S. respondents only PwC Asia Pacific Real Estate Conference 2013 Singapore 7
8 Markets to watch If markets like Texas, where development is already underway, are any example the country could see some real resource shortages when development ramps up in more markets PwC Asia Pacific Real Estate Conference 2013 Singapore 8
9 Outlook improves for more markets Markets with Investment Prospects of Good or Better New York City Austin Austin Austin Washington D.C. Boston Boston Boston New York City Houston Dallas/Ft. Worth San Francisco New York City Houston San Jose San Francisco Miami Seattle San Jose New York City Washington D.C. Seattle Orange County Portland San Francisco San Jose Seattle PwC Asia Pacific Real Estate Conference 2013 Singapore 9
10 Top 10 investment markets Rank Change 1. Houston San Francisco New York Seattle San Jose Dallas/ Fort Worth Austin Boston Orange County, CA Miamii PwC Asia Pacific Real Estate Conference 2013 Singapore 10
11 Top 10 development markets Rank Change 1. San Francisco San Jose Houston New York Miami Dallas/Fort Worth Seattle Boston Minneapolis/St. Paul Austin PwC Asia Pacific Real Estate Conference 2013 Singapore 11
12 Top 10 homebuilding markets Rank Change 1. San Francisco Houston San Jose Dallas/Fort Worth Austin New York Seattle Miami Boston Orange County, CA PwC Asia Pacific Real Estate Conference 2013 Singapore 12
13 Real Estate Investments in U.S. Tax Update Legislative/Regulatory Update Audit Update Federal and State Provisions for Foreign Investor Withholding PwC Asia Pacific Real Estate Conference 2013 Singapore 13
14 Legislative/Regulatory update Private Letter Rulings and REIT Conversion Section Forthcoming proposed regulations FIRPTA Reform 1031 Reform Partnership Withholding Management Fee Waivers PwC Asia Pacific Real Estate Conference 2013 Singapore 14
15 General audit activity Clients are seeing increased Federal and State audit activity for both Funds and REITs as jurisdictions look for additional revenue sources Pi Prior audits were basic Over the past 6 months, IRS & State Department of Revenue Services (DORs) have begun challenging structures, particularly around loans to blocker entities, Taxable REIT Subsidiaries (TRS), and state allocation vs. apportionment PwC Asia Pacific Real Estate Conference 2013 Singapore 15
16 Federal and State audit activity Audits are looking at related party loans to blocker corporations, particularly in inbound structures, and challenging interest expense deductions Focusing on interest rate and debt-to-equity ratios Section 163(j) limits a corporation's interest deduction on related party indebtedness in cases where the corporation has excess interest expense during the taxable year and the corporation s debt- to-equity ratio at the close of the taxable year exceeds 1.5 to 1 Recent case with Tyco results in $3B adjustment and taxes/penalties exceeding $1B PwC Asia Pacific Real Estate Conference 2013 Singapore 16
17 Federal and State audit activity, cont. Many REIT audits focused on income/expense allocation between a REIT and its TRS 100% tax imposed to REIT on non arm s length transactions ti Documented transfer pricing studies will absolve TRS from Section 6662 related penalties PwC Asia Pacific Real Estate Conference 2013 Singapore 17
18 Federal Key Provisions for Foreign Investor Withholding FDAP (Sec 1441) Foreign Investment in Real Property Tax Act (FIRPTA) (Sec 1445) Effectively Connected Income (ECI) (Sec 1446) 30% Withholding Tax imposed on U.S. source FDAP income 10% Withholding Tax imposed on the amount realized upon disposition of a U.S. Real Property Interest (RPI) Withholding Tax on Partnership ECI allocable to foreign partners FDAP income = gross income (expenses cannot be taken to offset FDAP income) Withholding tax = an advance payment towards final U.S. obligation / must be withheld by the buyer. Withholding Tax = result that produces maximum tax liability PwC Asia Pacific Real Estate Conference 2013 Singapore 18
19 General State Overview Jurisdiction i Tax Rate Alabama 3.00% California 3.33% 333 Colorado 2.00% Georgia 3.00% Hawaii 5.00% Maine 2.50% Maryland 4.75% for Individuals, 7% for Corporations/Flow Through Mississippi 5.00% North Carolina 4.00% Oregon Rhode Island South Carolina 4% of Sales Price, or 8% of Gain 6% for Individuals/Flow through, 9% for Corporations 7% for Individuals/Flow through, 5% for Corporations West Virginia 2.50% Vermont 2.50% PwC Asia Pacific Real Estate Conference 2013 Singapore 19
20 State Withholding Requirements 2013 WA OR ID MT WY ND SD MN WI MI NY ME VT NH MA CT RI CA NV UT CO NE KS IA MO PA NJ IL IN OH MD DE* WV DC (no) VA KY AZ NM OK AR TN NC SC AK HI * TX LA MS AL GA FL Mandatory Withholding Mandatory Composite (AL, CT, LA, IN) Neither * S Corps only (DE, HI) PwC Asia Pacific Real Estate Conference 2013 Singapore 20
21 Instructors Byron Carlock U.S. Real Estate Practice Leader (214) , Adam Handler U.S. National Tax Services Principal Real Estate (213) , Miranda Tse Tax Director Real Estate (213) , PwC s Professional Development Program 21
22 Thank you! This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, [insert legal name of the PwC firm], its members, employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it PwC. All rights reserved. In this document, PwC refers to PricewaterhouseCoopers LLP which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity.
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