REITs

Shopping malls and freestanding retail account for about 24% of REIT investments. Can anyone buy a REIT? Individuals can invest in REITs through a variety of methods, including publicly listed REIT equities, mutual funds, and exchange-traded funds. REITs are also becoming more popular in defined contribution and defined benefit pension plans. Can I buy 1 […]

REITs (real estate investment trusts) are common financial entities that pay dividends to their shareholders. One disadvantage of non-traded REITs (those that aren’t traded on a stock exchange) is that investors may find it difficult to investigate them. Investors find it difficult to sell non-traded REITs because they have low liquidity. When interest rates rise,

By purchasing shares through a broker, you can invest in a publicly traded REIT that is listed on a major stock exchange. A non-traded REIT’s shares can be purchased through a broker who participates in the non-traded REIT’s offering. A REIT mutual fund or REIT exchange-traded fund can also be purchased. How do I sell

4. What are the requirements to become a REIT? A corporation must make a REIT election by filing an income tax return on Form 1120-REIT in order to qualify as a REIT. The REIT does not make its election until after the end of its first year (or part-year) as a REIT, because this form

4. What are the requirements to become a REIT? A corporation must make a REIT election by filing an income tax return on Form 1120-REIT in order to qualify as a REIT. The REIT does not make its election until after the end of its first year (or part-year) as a REIT, because this form

4. What are the requirements to become a REIT? A corporation must make a REIT election by filing an income tax return on Form 1120-REIT in order to qualify as a REIT. The REIT does not make its election until after the end of its first year (or part-year) as a REIT, because this form

The following is a high-level overview of the basic tax laws that apply to REITs. An entity must meet a variety of organizational, operational, distribution, and compliance standards to qualify as a REIT. 1. What are the requirements for a real estate company to qualify as a REIT? 2. How do real estate investment trusts

To qualify as a REIT, a trust must be a publicly listed unit trust located in Canada that meets certain criteria set out in the Income Tax Act (Canada) (the “ITA”), including the nature and quantity of real estate assets owned and the sources of trust revenue. Can anyone set up a REIT? Who is

4. What are the requirements to become a REIT? A corporation must make a REIT election by filing an income tax return on Form 1120-REIT in order to qualify as a REIT. The REIT does not make its election until after the end of its first year (or part-year) as a REIT, because this form

To be listed on the JSE in South Africa, a REIT must possess at least R300 million in property, have debt of less than 60% of its gross asset value, generate at least 75% of its income from real estate activities, and pass through at least 75% of its income to investors (90 percent in