title: Siam Future Development
Jared Kushner
Bryan Glazer
Ayala Malls
Azrieli Group
Deadmalls.com
Citadel Mall
First Allied Corporation
Foreign personal holding company
Parque Arauco S.A.
sentences: Siam Future Development PCL () is a real-estate development company based in Bangkok, Thailand.
 Its business is focused on the development and management of shopping malls, especially open-air malls in the community centre category.
 Its properties include the Esplanade shopping mall, as well as several community and neighbourhood malls under The Avenue and Market Place brands, mostly in Bangkok.
 It also jointly owns and manages Mega Bangna, a super-regional mall in Samut Prakan province.
 The company was established in 1994, and was listed on the Stock Exchange of Thailand in 2002, with an authorized capital of 1.480 billion baht.
Jared Corey Kushner (born January 10, 1981) is an American investor, real-estate developer, and newspaper publisher who is currently senior advisor to US President Donald Trump.
 Kushner is the elder son of real-estate developer Charles Kushner, and is married to Trump's daughter Ivanka.
 He was chief executive officer of the real-estate holding and development company Kushner Companies, and of Observer Media, publisher of the "New York Observer".
 He is the co-founder and part owner of Cadre, an online real-estate investment platform.
Bryan Glazer (born October 27, 1964) is part of the Glazer family, who control First Allied Corporation, the Tampa Bay Buccaneers of the NFL, and who have purchased a controlling interest in the English football club Manchester United.
 The family is based in Florida.
Ayala Malls is a real-estate subsidiary of Ayala Land, an affiliate of Ayala Corporation.
 Founded in 1988, Ayala Malls own a chain of large shopping malls, all located in the Philippines.
 Ayala Malls is the one of the largest shopping mall retailer in the Philippines, along with SM Supermalls and Robinsons Malls.
Azrieli Group is an Israeli real estate and holding company named after its founder David Azrieli.
 The company is engaged mainly in the development and management of shopping malls and office buildings in Israel.
 The company is the largest shopping malls company in Israel and manages 13 shopping malls with about 720,000 square metres.
 Azrieli Group is listed on the Tel Aviv Stock Exchange and is included in the TA-25 and the Real-Estate 15 indices.
Deadmalls.com is an independent not-for-profit website best known for featuring shopping malls in the United States that have failed or are in the process of failing.
 The site features nearly 450 listings of dead or dying shopping malls, many with pictures and historical narratives.
 Created in 2000 by friends Peter Blackbird and Brian Florence as a hobby, the website has grown, garnering interest from major media outlets due to its unusual content and its comprehensive (sometimes humorous, sometimes wistful) coverage.
 The creators describe the website as an attempt to retain pieces of history that might otherwise be lost with the destruction of these malls.
 The site benefits from hundreds of online contributors who supply the website with accounts and photos that might be otherwise difficult to obtain.
Citadel Mall, one of the largest shopping malls in the state, is a regional 1138527 sqft shopping mall located in Charleston, South Carolina, United States.
 It opened on July 29, 1981 and is located at the intersection of Sam Rittenberg Boulevard (SC Hwy.
 7) and I-526.
 The mall features more than 100 stores, including six anchor stores: the area's largest Belk and Dillard's department stores, Dick's Sporting Goods, Sears and the region's first Target that was recently remodeled to include a new "Fresh Grocery" section.
 On September 1, 2013 the mall went into foreclosure after then owner CBL & Associates Properties defaulted on mortgage payments and it was purchased at auction by the lender in January 2014.
 After the auction, the mall was placed under the ownership of a holding company formed by the lender, 2070 Sam Rittenberg Boulevard Holdings LLC and as of January 2017 was under contract to be sold to an undisclosed buyer.
First Allied Corporation is an American real-estate holding company that owns and rents out shopping malls across the United States.
 It was founded in 1984 and is owned by the Glazer family, with Malcolm Glazer as President and CEO.
 His sons, Bryan Glazer, Joel Glazer and Edward Glazer, also own part of the company with Edward being Co-Chairman.
 The company is based out of Rochester, New York.
Foreign personal holding company income (FPHCI) is defined for U.S. controlled foreign corporation rules and, with modifications, for U.S. foreign tax credit rules.
 It consists of interest, dividends, rents, royalties, gains on property producing FPHCI, and certain other items.
 Exceptions are provided for active rents and royalties, certain related party rents and royalties, same country income, and certain other items.
 For purposes of the foreign tax credit, an additional exception requires look-through of certain income received from a controlled foreign corporation.
Parque Arauco is the third largest Chilean shopping malls company, after Cencosud's malls division and Mall Plaza the S.A.C.I. Falabella shopping malls subsidiary.
 It is headquartered in Santiago.
 The company manages shopping malls in Chile, Peru and Colombia.
 It has 24 shopping malls with a total of GLA 672,700 square meters.

Question: Question: Which American real-estate holding company that rents out U.S. shopping malls is controlled by the family who have purchased an interest in Manchester United? 

 Your answer will be verified with exact match score. To ensure correct verification, only provide the answer within the <answer> </answer> tags. Do not put any sentences or reasoning process within the <answer> </answer> tags. 

Supporting Information: Paragraph 0 

 Siam Future Development PCL () is a real-estate development company based in Bangkok, Thailand.
 Its business is focused on the development and management of shopping malls, especially open-air malls in the community centre category.
 Its properties include the Esplanade shopping mall, as well as several community and neighbourhood malls under The Avenue and Market Place brands, mostly in Bangkok.
 It also jointly owns and manages Mega Bangna, a super-regional mall in Samut Prakan province.
 The company was established in 1994, and was listed on the Stock Exchange of Thailand in 2002, with an authorized capital of 1.480 billion baht. 

--------------------------------

Paragraph 1 

 Jared Corey Kushner (born January 10, 1981) is an American investor, real-estate developer, and newspaper publisher who is currently senior advisor to US President Donald Trump.
 Kushner is the elder son of real-estate developer Charles Kushner, and is married to Trump's daughter Ivanka.
 He was chief executive officer of the real-estate holding and development company Kushner Companies, and of Observer Media, publisher of the "New York Observer".
 He is the co-founder and part owner of Cadre, an online real-estate investment platform. 

--------------------------------

Paragraph 2 

 Bryan Glazer (born October 27, 1964) is part of the Glazer family, who control First Allied Corporation, the Tampa Bay Buccaneers of the NFL, and who have purchased a controlling interest in the English football club Manchester United.
 The family is based in Florida. 

--------------------------------

Paragraph 3 

 Ayala Malls is a real-estate subsidiary of Ayala Land, an affiliate of Ayala Corporation.
 Founded in 1988, Ayala Malls own a chain of large shopping malls, all located in the Philippines.
 Ayala Malls is the one of the largest shopping mall retailer in the Philippines, along with SM Supermalls and Robinsons Malls. 

--------------------------------

Paragraph 4 

 Deadmalls.com is an independent not-for-profit website best known for featuring shopping malls in the United States that have failed or are in the process of failing.
 The site features nearly 450 listings of dead or dying shopping malls, many with pictures and historical narratives.
 Created in 2000 by friends Peter Blackbird and Brian Florence as a hobby, the website has grown, garnering interest from major media outlets due to its unusual content and its comprehensive (sometimes humorous, sometimes wistful) coverage.
 The creators describe the website as an attempt to retain pieces of history that might otherwise be lost with the destruction of these malls.
 The site benefits from hundreds of online contributors who supply the website with accounts and photos that might be otherwise difficult to obtain. 

--------------------------------

Paragraph 5 

 Citadel Mall, one of the largest shopping malls in the state, is a regional 1138527 sqft shopping mall located in Charleston, South Carolina, United States.
 It opened on July 29, 1981 and is located at the intersection of Sam Rittenberg Boulevard (SC Hwy.
 7) and I-526.
 The mall features more than 100 stores, including six anchor stores: the area's largest Belk and Dillard's department stores, Dick's Sporting Goods, Sears and the region's first Target that was recently remodeled to include a new "Fresh Grocery" section.
 On September 1, 2013 the mall went into foreclosure after then owner CBL & Associates Properties defaulted on mortgage payments and it was purchased at auction by the lender in January 2014.
 After the auction, the mall was placed under the ownership of a holding company formed by the lender, 2070 Sam Rittenberg Boulevard Holdings LLC and as of January 2017 was under contract to be sold to an undisclosed buyer. 

--------------------------------

Paragraph 6 

 First Allied Corporation is an American real-estate holding company that owns and rents out shopping malls across the United States.
 It was founded in 1984 and is owned by the Glazer family, with Malcolm Glazer as President and CEO.
 His sons, Bryan Glazer, Joel Glazer and Edward Glazer, also own part of the company with Edward being Co-Chairman.
 The company is based out of Rochester, New York. 

--------------------------------

Paragraph 7 

 Foreign personal holding company income (FPHCI) is defined for U.S. controlled foreign corporation rules and, with modifications, for U.S. foreign tax credit rules.
 It consists of interest, dividends, rents, royalties, gains on property producing FPHCI, and certain other items.
 Exceptions are provided for active rents and royalties, certain related party rents and royalties, same country income, and certain other items.
 For purposes of the foreign tax credit, an additional exception requires look-through of certain income received from a controlled foreign corporation. 

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Answer: First Allied Corporation