Hi, Anyone would be mad not to use an LLC or C-corp to purchase property in the USA. If using funds from a SMSF a C-corp is best. Why do I say you are mad? Because if you do not quarantine your assets you are leaving yourself open to loosing them all if something goes wrong and you are found liable. These structures are cheap and also not too difficult to set up. <moderator: delete advertising>. Cheers, Sutt