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Would a REIT by Any Other Name Smell as Sweet?

December 05, 2023 (2 min read)

A real estate investment trust (REIT) is a tax-favored investment vehicle focused exclusively on real estate interests. The Internal Revenue Code strictly regulates REITs to ensure that the form stays true to its mission. So, if a REIT meets all of the IRC’s requirements and limitations, it enjoys pass-through status. This allows the REIT to pass on the large majority of its taxable income to its beneficial owners, untaxed at the REIT level. 

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    Learn more about REITs, a company that owns and leases real property or holds debt secured by real property and makes an election to be taxed as a REIT for federal income tax purposes. Understand how to handle a REIT when it is either the target or the acquirer in a transaction, which adds a layer of complexity not normally present in business combinations. 

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