; and (2) by inserting after paragraph (3) the following: (4) List of real estate owned by foreign entities of concern The President and such agencies as the President shall designate shall include in the annual report submitted under paragraph (1) a list of all real estate in the United States owned by a foreign entity of concern or a person closely associated with such an entity. . (f) Report required Not later than 180 days after the date of enactment of this Act, the Secretary of the Treasury, in coordination with Secretary of State and the Secretary of Homeland Security, shall submit to Congress a report that includes— (1) an assessment of the feasibility of requiring retroactive divestment of real estate owned by foreign entities of concern (as defined in section 721(a) of the Defense Production Act of 1950, as amended by this section); and (2) a description of the process used by the Committee on Foreign Investment in the United States to review the national security implications of any connections between— (A) foreign investment in the United States made by the Government of the People’s Republic of China or entities controlled by or acting on behalf of that Government