News & Insights

Michael Miller to Speak at the 84th Institute on Federal Taxation

  • October 1, 2025
  • Events
  • Location: New York, NY

Michael J. Miller is speaking at the NYU School of Professional Studies’ 84th Institute on Federal Taxation. His session, “Planning for Foreign Investment in U.S. Real Estate in the Post-OBBB Era,” includes a special focus on planning for investment in U.S. real estate by foreigners following the enactment of the OBBB.

Michael will be joined by Professor Alan Appel, New York Law School, to cover such topics as the definition of USRPI, the withholding rules applicable to purchasers of USRPIs, additional requirements for tax-free treatment for exchanges that otherwise qualify for nonrecognition, and treaty planning, as well as various exceptions and other special rules.

The Institute on Federal Taxation takes place from October 19-24 in New York City. Additional information, including registration details, is available below.