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Pension Fund Investments in Real Estate
Investment Strategies and the Common
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acquired acquisition addition Advisory Company Affiliates Agreement allocation amount appraisal Bank Board of Directors Borrower Buyer capital capitalization rate cash flow Citibank closed-end funds Code common trust fund Company's contingent interest corporation cost debt default depreciation developer distributions dividend Dividend Reinvestment Plan entity ERISA escrow estate investment trust exemption expenses fees fiduciary financing foreclosure Grantee Grantor gross indebtedness inflation institutional insurance companies interest Internal Revenue Code Investment Objectives investors joint venture Land Sale-Leaseback transactions Lender leverage liability limited partnership liquidation ment Mortgage Loans offering open-end funds operating paid participants parties partner payable payment pension fund pension trust plan assets portfolio Premises prior PRISA proceeds prohibited property management Prospectus purchase real estate equity real estate investment real property REIT rent respect Revenue risk Section securities Seller separate accounts Shareholders Shares Sponsor taxable income tenant tion Underwriters unrelated business