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  5. BAM: Any concerns about holding BN or BAM in a non registered portfolio including after the BAM move to US? [Brookfield Asset Management Ltd. Class A Limited Voting Shares]
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Q: Any concerns about holding BN or BAM in a non registered portfolio including after the BAM move to US?
Asked by Peter on November 18, 2024
5i Research Answer:

The circular on the move is not yet available, but a domicile move is typically a capital transaction and thus the shares will have been considered 'sold' even though there is no change in ownership or share structure. If BAM becomes a fully US company its dividends will likely incur withholding tax. That being said, in many of Brookfield's prior restructurings the company has offered ways around a tax hit (deferral) by offering exchangeable shares. But we do not have any details on this yet.