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Morrison & Foerster LLP

Frequently Asked Questions about UPREITs and OP Unit Transactions

Morrison & Foerster LLP on

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

Sullivan & Worcester

Enabling REITs to Deploy Renewable Energy: Toward a Workable Legal Standard

Sullivan & Worcester on

When Treasury promulgated Treasury Decision 9784, I.R.B 2016-39 nearly a decade ago, the net metering renewable energy safe harbor (Section XI “Renewable Energy”, Subsection A) was welcome guidance that was fit for the time...more

Vinson & Elkins LLP

IRS Changes Tack on Rents Paid Under Escalation Clause as REIT Qualifying Income

Vinson & Elkins LLP on

In a ruling that may impact real estate investment trusts (REITs) with leases that have percentage or contingent rent clauses, the IRS recently changed its prior position that rent paid under a formulaic rent escalation...more

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