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Real Estate Investments Taxation Acquisitions

Goodwin

Unlocking the UPREIT Structure: OP Unit Transactions for REITs

Goodwin on

The umbrella partnership real estate investment trust (UPREIT) structure has been a cornerstone of the modern REIT industry since its introduction in 1992. For property owners, the UPREIT structure provides a path to...more

Sullivan & Worcester

Remediation of M&A REIT Targets (UPDATED)

Sullivan & Worcester on

The past is prologue: Do REIT qualification issues close with tax years, do they persist for ten (10) years (being the sum of five (5) years on account of the Section 856(g)(3) “lock out” plus another five (5) years of...more

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