Advisory Recommendation Because this visa component is conditional ("if expanded"), the sources advise interested investors to consult US immigration experts regarding treaty specifics and current visa eligibility 

A Wyoming LLC helps foreign investors minimize US taxes primarily by acting as a domestic holding company that structures assets to leverage tax treaties, reduce withholding obligations, and avoid estate taxes. By serving as an intermediary between the foreign investor and US assets (such as the Real Estate Limited Partnership or RELP described in the sources), the LLC provides the following specific tax advantages:

Avoidance of Direct Foreign Ownership Liabilities The Wyoming LLC functions as a holding company for investment shares, which allows the investor to avoid taxes associated specifically with direct foreign ownership. By holding the assets through a US-domiciled entity, the investor gains privacy and establishes a structure eligible for treaty benefits.

Mitigation of Withholding Taxes (FIRPTA and Income)

• FIRPTA Exposure: Direct foreign ownership of US real estate often triggers the Foreign Investment in Real Property Tax Act (FIRPTA), which requires a 15% withholding on sales proceeds. Structuring investments via a Wyoming LLC helps minimize this specific exposure.

• Income Withholding: The structure assists in navigating tax treaties to reduce standard withholding rates. For example, it can help manage or reduce the 15–30% federal withholding and the 7% California withholding on distributions,.

Estate and Transfer Tax Elimination One of the most significant long-term tax benefits is the facilitation of a "perpetual legacy." The Wyoming LLC operating agreement can be structured to allow for the seamless transfer of ownership to heirs. This process avoids several major tax events:

• No Estate Taxes: The transfer avoids US estate taxes.

• No Capital Gains: Passing the entity to heirs does not trigger capital gains taxes.

• No Probate or Reassessment: The transfer avoids probate costs and property tax reassessments.

Double Taxation Avoidance While the investment generates "Effectively Connected Income" (ECI) that is taxed at US rates, the Wyoming LLC structure ensures this income is recognized in a way that allows it to be creditable against home-country taxes. This mechanism, supported by tax treaties, effectively prevents double taxation for the investor,.

"Trump 'Gold Card,'" which requires a $1 million donation. Unlike the standard program which involves investing capital into a job-creating business, this option is described as a donation for expedited permanent residency. 

It is important to note that the Legacy Anchor Partnership (LAP), despite its $5 million investment threshold, is not a visa program itself and does not currently guarantee the meeting of EB-5 job creation requirements. It offers only "potential visa paths (e.g., EB-5-like if expanded)" while focusing primarily on passive income and tax mitigation. 

Here are the details of the investment structure, income potential, and visa implications as described in the sources:

1. Connection to the EB-5 Program

While the standard EB-5 program creates a path to a green card through a regulated investment in a US business, the LAP RELP is a private placement structured to align with these goals for high-net-worth individuals:

• Visa Potential: The sources explicitly list "potential visa paths (e.g., EB-5-like if expanded)" as a foreigner advantage of this partnership. It is noted as a structure that assists foreign investors, distinct from the standard government visa tracks.

• Comparison: Standard EB-5 investors wait 1–2 years for a green card and 5 years for citizenship eligibility. The LAP RELP structure is designed to function alongside such immigration goals while solving tax and legacy issues.

2. Financial Structure and Passive Income

The investment requires **5million∗∗,whichistypicallyfundedinstages(1 million initial, followed by four quarterly payments of $1 million).

• Ownership vs. Income: The investment grants 33% fractional ownership in debt-free California short-term rentals (Rocky Ledge Estates), rather than a 33% income yield.

• Yield: The project is described as a "Passive Income Machine" generating a ~10% yield post-expenses. This translates to approximately 400,000–500,000 per year in passive K-1 income per investor after the startup phase.

• Stability: The assets are debt-free, which is cited as a factor ensuring stability.

3. 100% Bonus Depreciation

A major financial incentive of this partnership is the tax treatment of the assets:

• Immediate Savings: Investors benefit from 100% bonus depreciation, which allows for an immediate tax deduction.

• Value: This is estimated to provide approximately $1.85 million in tax savings.

• Timing: Depreciation begins immediately upon construction.

4. Barter Travel and Lifestyle Perks

The partnership includes a "barter" component designed to offer tax-free lifestyle benefits:

• Vacation Points: Investors receive 37,000 points per year, which can be used for 90% savings on vacations worldwide.

• Sierra Ranch Access: Investors are granted 117 cost-free days per year (paying only cleaning fees) at the Sierra Ranch, which serves as a US base for family or business.

• Tax Efficiency: The sources note that these barter vacations are "tax-free" and business travel expenses (e.g., advisory meetings) may be deductible.