PATH Act 2015 adds FIRPTA exemption for qualified foreign pension funds

PATH Act 2015 adds FIRPTA exemption for qualified foreign pension funds The passage outlines a tax law change that could affect foreign pension fund investments in U.S. real estate, but it provides no specific actors, transactions, or alleged misconduct. It is a routine policy summary with limited investigative value. Key insights: President Obama signed the Protecting Americans from Tax Hikes (PATH) Act on Dec 18, 2015.; PATH Act creates a full FIRPTA exemption for qualified foreign pension funds and entities they own.; Exemption applies to direct investments and partnership investments, potentially allowing foreign government‑linked funds to hold REIT control positions.