A common structure for equity REITs, the UPREIT model allows a REIT to hold and operate its assets through a single operating partnership. This structure provides tax advantages and liquidity opportunities for property...more
3/3/2025
/ Capital Markets ,
Corporate Governance ,
Equity ,
Income Taxes ,
Internal Revenue Code (IRC) ,
Investment ,
Investors ,
IRS ,
Property Owners ,
Publicly-Traded Companies ,
Real Estate Investments ,
Real Estate Transactions ,
REIT ,
Tax Credits ,
Tax Planning
REITs have been rather quiet in the capital markets for some time now. Rising interest rates have made debt more expensive. Trading prices have reflected steep discounts to “net asset values”, or “NAVs”. But REITs, our...more