What is a REIT? -
A REIT refers to a “real estate investment trust,” which is an entity entitled to beneficial federal income tax treatment if it satisfies various requirements relating to its organization, its ownership,...more
What is an UPREIT? -
A common operating structure for publicly traded equity REITs is the umbrella partnership real estate investment trust (“UPREIT”) structure. In a typical UPREIT structure, the REIT holds substantially...more
6/12/2019
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Depreciation ,
Diversification Requirements ,
Estate Planning ,
Partnership Agreements ,
Partnership Interests ,
Real Estate Investments ,
REIT ,
Securities ,
Tax Deferral ,
Tax Matters Partner ,
UPREITS
Real estate investment trusts (“REITs”) are endlessly inventive. They were first developed in the 1960s as a means for ordinary retail investors to hold interests in real estate. The REIT market has waxed and waned over the...more