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Music hi my name is Keith Barrett founder and president of Vesta settlements in this video we're going to discuss some basics of FERPA where the foreign investment in real property tax act now before we go too far let me make a very clear disclaimer first it can be complicated it is based out of the tax code I've only read about a hundred of the 15,000 pages that are contained in the tax code and nothing that is said in this video is in any way a replacement for professional tax advice from a CPA or a tax attorney the purpose of this video is just to go over some real basic stuff and perhaps allow you to red flag some issues in transactions going forward so FERPA so really the purpose of hurp Duff was there was a concern that foreign individuals were buying the US through the property selling it presumably at a profit and then not paying the required tax on that this was a problem and so perc des was enacted again foreign investment in real property tax act which then created a withhol

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