Checkpoint Learning

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An Advanced Look at Real Estate Investment Trusts  

CATEGORY: Taxation
Online & Mobile, Download
8 CPE Credits
Level: Advanced

This course walks you through some of the more advanced unique elements of real estate investment trusts (REITs). It includes a high-level recap of REIT fundamentals including a brief history of the legislation that created REITs, as well as an overview of how the requirements have changed over the years. The course presents the various types of REITs and the requirements to maintain REIT status. It also provides an overview of each of the unique tests that a REIT must pass in order to maintain REIT status, including common roadblocks and remedies. This course delves into tenant services, REIT tests, investments and taxable REIT subsidiary (TRS) operations and discusses advanced topics including built-in gains, personal holding company (PHC) tax, and net operating losses. To get the most benefit from this course, the professional should already have a basic understanding of how REITs operate.

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