Tax Issues for Real Estate Investment Trusts

Structuring REIT Investments and Navigating Tax Treatment of REIT Transactions

Recording of a 110-minute premium CLE/CPE webinar with Q&A

Conducted on Wednesday, January 23, 2013

Recorded event now available

or call 1-800-926-7926
Course Materials

This teleconference will provide counsel with a review of federal tax requirements to achieve real estate investment trust (REIT) status, tax structures for REIT investments, and tax treatment of REITs engaging in various transactions.


REITs must satisfy complex IRS requirements regarding the organization of the entity, its income, assets and distribution of income, and its ownership base.

REITs enjoy tax advantages, such as no entity level tax and the ability to attract tax-exempt and foreign investors. Tax-exempt investors can avoid incurring tax on unrelated trade or business income.

Counsel must understand key tax issues, including rules for REIT subsidiaries and UPREIT structures and special rules for REITs that own partnership and LLC interests.

Listen as our authoritative panel of tax attorneys guides you through the complex tax rules for structuring REIT investments and the tax treatment of REIT transactions.



  1. Organizational requirements
  2. REIT income and asset tests
  3. REIT distribution requirements
  4. Qualified REIT subsidiaries and taxable REIT subsidiaries
  5. UPREIT structures


The panel will review these and other key questions:

  • What are the organizational and operational tax rules for REITs?
  • What are the economic limitations of REITs?
  • What are the rules for REIT subsidiaries and UPREIT structures?
  • When is a conversion to a REIT realistic?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Bloomfield, Micah
Micah W. Bloomfield

Stroock & Stroock & Lavan

Mr. Bloomfield is a tax attorney whose practice emphasizes financial products. He has extensive experience on tax...  |  Read More

Greenberg, Mayer
Mayer Greenberg

Stroock & Stroock & Lavan

Mr. Greenberg provides advice to domestic and foreign investors on tax implications of joint ventures, mergers,...  |  Read More

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Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

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