- NY Credits : 2.0
- TX Credits : 2.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 2.0
REIT Organizational and Operational Overview
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 in-depth look at the REIT formation and organizational requirements and is geared toward people who have a working knowledge of REITs. This course looks at the complexities around organization, operation and taxation including distribution requirements, types of dividends, computing dividends, timing of dividends and prohibited transactions.
Upon successful completion of this course, the user should be able to:
recognize the organizational requirements of REITs,
identify prohibited transactions,
recognize taxes to which REITs may be subject, and
recognize REIT distribution requirements.