Three different sets of rules are now in play for C corporations converting to (or transferring assets with a carryover basis to) a RIC or REIT. The most significant aspect of the new rules that will apply to post-1/1/02 transactions is that the IRS "flipped" default and elective ...
A REIT must generally invest at least 75% of its assets in real estate and pay out at least 90% of its taxable income annually to shareholders as dividends. In exchange for following those rules, REITs get special tax treatment that may allow them to pay little or no corporate income tax...
Noun1.REIT- an investment trust that owns and manages a pool of commercial properties and mortgages and other real estate assets; shares can be bought and sold in the stock market Real Estate Investment Trust investment company,investment firm,investment trust,fund- a financial institution that sel...
The recent increase in commercial real estate's attention to REITs is due to changes in the situation of commercial real estate, which is also related to the change of land auction rules and the increase of self-sustaining proportion in land transfer. At the beginning, developers will choose t...
“beautifully written” 1.856-10 regulations defining REIT-related real property and the safe harbor in their preamble requiring REITs that install solar panels on their properties to be net buyers of energy from the grid. Ams used another super REIT example to demonstrate how attribution rules can...
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All sales and other transactions underlying or giving rise to each Receivable shall fully comply with all applicable laws and governmental rules and regulations. All signatures and endorsements on all documents, instruments, and agreements relating to all Receivables are and shall be genuine, and all...
inability to lease space on favorable terms; bankruptcies, financial difficulties or lease defaults by its tenants; and changes in government rules, regulations and policies, such as property taxes, zoning laws, limitations on rental rates, and compliance costs with respect to environmental and other...
Like stock exchange-listed REITs, public non-listed REITs, or PNLRs, own, operate and/or finance real estate and are subject to the same IRS rules. In addition, PNLRs are required to make regular SEC disclosures, including quarterly and yearly financial reports. All of these PNLR filings ...
institutional investors. The lack of a regulatory framework for the listing and operation of REITs remains a major hindrance to its development in the region. However, the region's capital markets authority (CMA) has started revamping regulations to pave the way for the development of alternative ...