FIRPTA – The Foreign Investment In Real Property Act – can be a complicated issue and a major concern for foreigners who buy and then sell property in the U.S. It’s all about the foreigner prepaying their gain from their sale to the U.S. government before they get their proceeds at the closing of their sale transaction. Why does it have to be done, when and how much? How will the Escrow Agent guide the Buyer and Seller through this?