Tax Planning and Reporting for Real Estate Investment Trusts
A live 90-minute premium CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will provide tax counsel and advisers with an in-depth analysis of key tax considerations and related issues for real estate investment trusts (REITs). The panel will focus on the tax treatment of REITs, including their structure, organizational and operational limitations, and the taxation of a REIT and its investors. It will also touch on recent guidance from the Treasury and the IRS with respect to REITs and provide thoughts on “best practices” in organizing and operating a REIT.
Outline
- REITs 101
- Organizational Requirements
- Asset and Gross Income Tests
- Distribution Requirements
- REIT Structuring
- Taxable REIT Subsidiaries
- Investments in Partnerships & LLCs
- UPREITs
- RIDEA Structure
- Certain REIT Taxes
- Investor Taxation
- Recent Developments
Benefits
The panel will review these and other key issues:
- What are the organizational and operational tax rules for REITs?
- What are the limitations and benefits of REIT status?
- What is the impact of recent Treasury and IRS guidance on REITs?
- What are best practices for confronting and mitigating risk?
Faculty

Paige Anderson
Partner
Vinson & Elkins
Ms. Anderson’s practice focuses on the federal income tax aspects of business transactions, particularly in the... | Read More
Ms. Anderson’s practice focuses on the federal income tax aspects of business transactions, particularly in the real estate industry. She advises REITs, private equity sponsors and investors, and other investors on a variety of tax matters, including the formation of public and private REITs, tax planning associated with equity and mortgage REITs, qualified opportunity zones, capital markets transactions and IPOs, mergers and acquisitions, joint ventures, reorganizations, financings, and tax aspects of foreign investment in U.S. real estate.
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Brian Senie
Partner
Kirkland & Ellis
Mr. Senie advises clients on tax issues arising in real estate transactions and related transactions involving... | Read More
Mr. Senie advises clients on tax issues arising in real estate transactions and related transactions involving partnerships, REITs and qualified opportunity zone funds, including mergers, acquisitions, financings, restructurings and fund formation. He has provided counsel for private equity sponsors, publicly traded corporations and REITs in a variety of sectors ranging from multi-family residential, office and retail to lodging, gaming, healthcare and insurance.
CloseCannot Attend June 17?
Early Discount (through 05/23/25)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.