Real Estate Investment Trust (REIT)

URI: https://gptkb.org/entity/Real_Estate_Investment_Trust_(REIT)

GPTKB entity

Statements (57)

Predicate	Object
gptkbp:instanceOf	gptkb:company investment vehicle
gptkbp:abbreviation	REIT
gptkbp:canBe	privately held publicly traded
gptkbp:created	1960
gptkbp:createdBy	gptkb:U.S._Congress
gptkbp:example	gptkb:Public_Storage gptkb:Simon_Property_Group gptkb:Equinix gptkb:Prologis
https://www.w3.org/2000/01/rdf-schema#label	Real Estate Investment Trust (REIT)
gptkbp:investedIn	data centers resorts apartments hotels office buildings mortgages shopping malls warehouses self-storage facilities cell towers
gptkbp:listedOn	stock exchanges
gptkbp:minimum_asset_requirement	at least 75% in real estate, cash, or U.S. Treasuries
gptkbp:minimum_income_requirement	at least 75% from rents, interest on mortgages, or real estate sales
gptkbp:must_distribute	at least 90% of taxable income to shareholders
gptkbp:operatesIn	real estate sector
gptkbp:originatedIn	gptkb:United_States
gptkbp:popularFor	gptkb:Australia gptkb:Canada gptkb:Japan gptkb:Singapore gptkb:United_Kingdom gptkb:United_States
gptkbp:prohibits	closely held (no more than 50% held by five or fewer individuals)
gptkbp:provides	liquidity diversification dividend income access to real estate markets
gptkbp:purpose	financing income-producing real estate operating income-producing real estate owning income-producing real estate
gptkbp:regulates	gptkb:Internal_Revenue_Code
gptkbp:requires	at least 100 shareholders after first year
gptkbp:subject	gptkb:Foreign_Investment_in_Real_Property_Tax_Act_(FIRPTA) gptkb:REIT_Modernization_Act gptkb:Securities_and_Exchange_Commission_(SEC)_regulation gptkb:Tax_Reform_Act_of_1986
gptkbp:taxStatus	generally not taxed at corporate level
gptkbp:type	gptkb:hybrid_REIT gptkb:mortgage_REIT equity REIT
gptkbp:bfsParent	gptkb:Weyerhaeuser_Company gptkb:NASDAQ:HST gptkb:NYSE:_RLJ gptkb:NYSE:TCO
gptkbp:bfsLayer	6