What is a REIT? -
A REIT refers to a “real estate investment trust,” which is an entity entitled to beneficial federal income tax treatment if it satisfies various requirements relating to its organization, its ownership,...more
What is an UPREIT? -
A common operating structure for publicly traded equity REITs is the umbrella partnership real estate investment trust (“UPREIT”) structure. In a typical UPREIT structure, the REIT holds substantially...more
6/12/2019
/ Deductions ,
Depreciation ,
Diversification Requirements ,
Estate Planning ,
Partnership Agreements ,
Partnership Interests ,
Real Estate Investments ,
REIT ,
Securities ,
Tax Deferral ,
Tax Matters Partner ,
UPREITS
The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements before the new rules are scheduled to take effect...more
6/21/2017
/ Audits ,
Bipartisan Budget Act ,
IRS ,
Limited Liability Company (LLC) ,
Local Taxes ,
Partnerships ,
Proposed Regulation ,
Regulatory Freeze ,
TEFRA ,
Trump Administration ,
UPREITS