REIT Conversions | Practical Law

REIT Conversions | Practical Law

A growing number of companies are choosing to convert from a regular taxable C-corporation to a Real Estate Investment Trust (REIT) structure to improve their tax efficiency and provide additional sources of capital. This article explains the key issues that companies should consider when deciding whether to convert.

REIT Conversions

Practical Law Article 7-583-1206 (Approx. 11 pages)

REIT Conversions

by Micah W. Bloomfield and Daniel Martinez, Stroock & Stroock & Lavan LLP, with Practical Law Tax
Published on 01 Oct 2014USA (National/Federal)
A growing number of companies are choosing to convert from a regular taxable C-corporation to a Real Estate Investment Trust (REIT) structure to improve their tax efficiency and provide additional sources of capital. This article explains the key issues that companies should consider when deciding whether to convert.