- 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 an investment in real estate attainable for the general investing public. REITs are a tax-efficient vehicle to invest in United States real property. 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.
Included with subscription(s):
Upon successful completion of this course, the user should be able to:
identify fundamental components of REIT tests, and
recognize REIT organizational requirements.