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An Overview of the Real Estate Investment Trust
Federal Securities Aspects of REIT Offerings
17 other sections not shown
75 percent acquired acquisition ADVISOR affiliates AICPA amount annual apply basis blind pool borrower capital gain dividends cash flow compensation corporation declaration of trust deduction determined disclosure discussion distribution dividends paid entity equity estate investment trust exchange expenses fees filed financial statements fiscal foreclosure property Form Form 8-K gross income independent contractor independent trustees infra initial public offering interests in real investment company investors issuer lease liabilities limited partners limited partnership ment mortgage loans NAREIT NASAA Statement NASD operating ordinary income partnership interest partnership rollup transaction percent income tests percent test person poison pill post-effective amendment prior Priv programs prohibited transactions proposed prospectus public offering qualify real estate investment real property registration statement Regulation REIT shares REIT Taxable Income REIT's REMIC rents from real rules Section securities shareholders sponsor supra tenant text accompanying tion transfer