How should I structure Dad vs Bro.

[Roy Kong]

Roy here,

Been looking the US real estate for a while now.

With Fed looking to increase the interest rate, seems it is a good time to buy and hold the property.

Would like to know if biggerpocket community could provide some insight for following backgrounds.

Parents : Permanent resident residing in South Korea, TX resident. makes a decent living in South Korea in highest tax bracket.

Brother : Permanent resident residing in US, 22% personal income tax bracket.

We would like to purchase a property in PA or TX area. 

Our accountant recommended to structure C-corp under my brothers name.

We would like to buy and hold the property in PA, all cash of less then 20% mortgage.

Question,

If we were to buy and hold in PA or Houston, what would be the best structure that we could choose in terms of tax issue.

1. Whose name should the property be under? (brother or parents) 

2. LLC or C-corp. we plan to buy and hold for a long time (ie. do not plan to quickly sell the property)

3. My parents are texas resident and my brother is NYC resident, but have relatives in PA (which is why PA is an option)

4. Does it make a difference where the property is located? 

Thank you first time post, hope to gain from the communities response.