A. The Protecting Americans From Tax Hikes Act approved at the end of 2015 includes a benefit for foreigners investing in U.S. REITs.
Up until now, foreign investors were limited to owning no more than 5% of a REIT without being hit with the FIRPTA withholding tax (a tax put in during the 1980s, when U.S. was worrying about foreign investors buying up real estate). Foreign investors can now own up to 10% of a REIT and still get the FIRPTA exception.