Tax Planning and Reporting for Real Estate Investment Trusts
Note: CPE credit is not offered on this program
A live 90-minute premium CLE 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 discuss the tax treatment of REITs, IRS Final Regulations for Domestically-Controlled REITs, IRS guidance for REIT distributions, tax issues for investors, and reporting requirements, as well as offer tax planning strategies for taxpayers.
Outline
- REITs
- Organizational requirements
- Income and asset tests
- Distribution requirements
- Qualified vs. taxable subsidiaries
- Investor taxation
- IRS Final Regulations for Domestically-Controlled REITs
- Best practices for confronting and managing risk
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 IRS final regulations for domestically-controlled 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.
CloseEarly Discount (through 05/23/25)