Investing In US Real Estate On A (Possibly) Tax-Free Basis
By Galia Antebi and Neha RastogiApril 20, 2018, 3:43 PM EDT
Law360 (April 20, 2018, 3:43 PM EDT) -- A real estate investment trust, or REIT, is an entity that generally owns and typically operates a pool of income-producing real estate properties, including mortgages. REITs are generally a popular type of investment vehicle. Their investors look to a return on investment in two forms: distributions from the REIT and dispositions of the REIT stock.
Essentially, REITs do not pay corporate-level tax because they are required to distribute 90 percent of their income to shareholders. However, in order to enjoy this and other tax benefits under...