- NY Credits : 1.0
- TX Credits : 1.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 1.0
Real Estate Investment Trusts (REITs) are a vehicle to make investment in real estate attainable to the general public. REITs are a tax-efficient vehicle for making these elections. Recently, the Tax Cuts and Jobs Act has made investment in REITs even more desirable for the investors. The rules for REITs are quite complex and unique. This course provides an overview of Real Estate Investment Trusts geared toward people who are new to REITS. It provides a high-level definition and overview of the organizational requirements, income and asset tests, and distribution requirements that are key to the structure of REITs. This course provides a foundation on which a robust deeper understanding of REITs can be built.
Upon successful completion of this course, the user should be able to:
identify fundamental components of REIT tests, and
recognize REIT organizational requirements.