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St. Regis Bermuda: The ResidencesGates Bay Residences are currently under construction with an estimated completion for 2023. Purchasers have the option of furnished or unfurnished residences, subject to price variance. Purchasers have access to all the resort amenities and will automatically receive free golf membership, 10% off on any food/beverages/ room rates, and gain additional benefits with Marriott properties worldwide. There is an option of a property management program (the hotel rental program) and those who participate in it are exempt from land tax for ten years and the landholding license fee of 6.5%. Gate