This document is a legal alert from the law firm Sadis & Goldberg regarding the 'Protecting Americans from Tax Hikes Act of 2015' (PATH Act). It details changes to the FIRPTA tax laws, specifically highlighting exemptions for qualified foreign pension funds investing in U.S. real estate and infrastructure. The document bears a 'HOUSE_OVERSIGHT' Bates stamp, indicating it was part of a document production for a congressional investigation, likely related to financial records, though the text itself is a general legal update.
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