
	Where results make sense

Topic: Real estate investment trust

Related Topics

European Investment Bank

Equity investment

Foreign Direct Investment

investment policy

return on investment

fixed investment

tangible investments

Putnam Investments

Fidelity Investments

Philatelic Investment

real estate investment trusts

In the News (Tue 10 Nov 09)

Northern Trust

Marvin Harrison

Peter Chernin

Gary Locke

Match Play

Penelope Cruz

Mickey Rourke

AR Rahman

Danny Boyle

Hugh Jackman

	Real Estate - Real Estate Investments
		A real estate investment trust, otherwise known as REIT, is a real estate company that offers common shares to the public.
		The IPO that is used for generating a REIT is identical in its rules regarding prospectuses (a formal legal document describing details of a corporation), reporting requirements and regulations.
		With REIT you have the ability to invest in real estate without the normally associated large capital and labor requirements.
	www.1st-nationwide-mortgage-loans.com /reit.html (546 words)

	Real Estate Investment Trust (REIT)
		REITs receive special tax considerations and typically offer investors high yields, as well as a highly liquid method of investing in real estate.
		Equity REITs: Equity REITs invest in and own properties (thus responsible for the equity or value of their real estate assets).
		Individuals can invest in REITs either by purchasing their shares directly on an open exchange or by investing in a mutual fund that specializes in public real estate.
	www.investopedia.com /terms/r/reit.asp (516 words)

	Real estate investment trust funds may be worth moving into - USATODAY.com (Site not responding. Last check: )
		Real estate investment trusts, like hotel rooms, aren't cheap — but they can provide some decent investment income and modest gains, if you choose carefully.
		Real estate mutual funds, which invest mainly in REITs, have soared an average 139%, compared with 21% for the average stock fund and 10% for the Standard and Poor's 500-stock index.
		Institutional investors tended to neglect real estate during the tech boom, and the brief recession in 2000 didn't add to its luster.
	www.usatoday.com /money/perfi/columnist/waggon/2006-06-22-reit_x.htm (864 words)

	Andrews Kurth - "Incorporating a Partnership to Form a Real Estate Investment Trust" (Site not responding. Last check: )
		Real estate investment trusts generally may not be incorporated by multiple transferors tax-free because section 3511 is inapplicable to transfers to investment companies under section 351(e).
		However, for existing publicly traded real estate partnerships and other large real estate partnerships it is still possible to incorporate tax-free under section 351(a).
		Under section 357(b) if the assumption of a liability by the REIT is for the principal purpose of avoiding Federal income tax on the exchange, or was not a bona fide business purpose then gain is recognized to the lesser of the gain realized and the liability assumed.
	www.akllp.com /Page.aspx?Doc_ID=1355 (1589 words)

	US CODE: Title 26,856. Definition of real estate investment trust
		Such term does not include property acquired by the real estate investment trust as a result of indebtedness arising from the sale or other disposition of property of the trust described in section 1221 (a)(1) which was not originally acquired as foreclosure property.
		If the real estate investment trust establishes to the satisfaction of the Secretary that an extension of the grace period is necessary for the orderly liquidation of the trust’s interests in such property, the Secretary may grant one extension of the grace period for such property.
		A real estate investment trust may revoke any such election for a taxable year by filing the revocation (in the manner provided by the Secretary) on or before the due date (including any extension of time) for filing its return of tax under this chapter for the taxable year.
	www.law.cornell.edu /uscode/26/856.shtml (6135 words)

	RealEstateJournal \| Real-Estate Investment Trusts Rally Again, Defying Predictions
		REITs have been helped by fund managers and other investors who missed the big run-up and now fear that not owning them is hurting performance records.
		Others factor in an individual's total exposure to real estate -- including homes and investment properties -- to determine whether that person should also be owning real-estate stocks.
		However, as REIT stocks continue to rise, the gap between where the stocks are trading publicly and what private investors are willing to pay could close, says Jeff St. Denis, an SNL Financial analyst.
	www.realestatejournal.com /reits/20060327-forsyth.html (942 words)

	Entertainment Properties Trust : Real Estate Investment Trust (REIT) (Site not responding. Last check: )
		A REIT is essentially a corporation or business trust that combines the capital of many investors to acquire or provide financing for all forms of real estate.
		REITs were created to provide investors with theopportunity to participate in the benefits of ownership of larger-scale commercial real estate or mortgage lending, and receive an enhanced return, because the income is not taxed at the REIT entity level.
		REIT managers are selected based upon their extensive real estate background and expertise.
	www.eprkc.com /faq (1819 words)

	REIT, real estate investment trust, distribution, unitholder, real estate companies, - Deloitte & Touche LLP
		Because REITs are usually required to distribute a specific percentage of their distributable income to unitholders, they generally provide investors with a stable stream of income as well as the potential for capital growth.
		Companies in a wide variety of real estate sectors are exploring the advantages and challenges of converting to a REIT structure.
		While REITs may hold many different types of property within their portfolio, certain properties are more suitable to REIT ownership than others, depending on the risk tolerance of investors.
	www.deloitte.com /dtt/article/0,1002,sid=95074&cid=101526,00.html (732 words)

	How to Invest in Real Estate Investment Trust Mutual Funds \| eHow.com
		REITs, or Real Estate Investment Trusts, are like mutual funds in that they offer a larger fund investment opportunity that is professionally managed.
		Unlike mutual funds, REITs focus on the real estate sector only, and were created as a tax protection to some corporations, as well as a way for regular people to invest in commercial real estate.
		An investment in a REIT is not an investment made in specific commercial properties, but rather it's an investment in larger companies that manage the REITs.
	www.ehow.com /how_2004388_estate-investment-trust-mutual-funds.html (503 words)

	DRS: Ruling 92-10, Corporation Business Tax / Real Estate Investment Trusts
		Either the Trust or the qualified REIT subsidiary will carry on, or will have the right to carry on, business in Connecticut, as the phrase is used in Conn. Gen.
		Whether a qualified REIT subsidiary is treated as a separate corporation or whether all its assets, liabilities, and items of income, deduction, and credit are treated as assets, liabilities, and such items of the real estate investment trust.
		All the assets, liabilities, and items of income, deduction, and credit of a qualified REIT subsidiary are treated as assets, liabilities, and such items of the real estate investment trust, but any minimum or maximum additional tax under Conn. Gen.
	www.ct.gov /drs/cwp/view.asp?a=1513&q=268204 (637 words)

	#1 Loans USA-REIT:Real Estate Investment Trust
		When you are investing in real estate you have to get used to saying units instead of shares as this is what they are known as in this market.
		With a REIT you will be able to have a portfolio of these real estate properties all making you a lot of money.
		Participating in business with a REIT is so simple and it allows for such liquidity because it is very similar to buying shares in any other type of investment in the way that it is traded.
	www.1loansusa.com /reit/reitmain.html (1007 words)

	US CODE: Title 26,856. Definition of real estate investment trust
		105–34, § 1257(b), substituted “A real estate investment trust may revoke any such election for a taxable year by filing the revocation (in the manner provided by the Secretary) on or before the due date (including any extension of time) for filing its return of tax under this chapter for the taxable year.
		94–455, § 1603(c)(4), inserted provision relating to the exclusion, from definition of foreclosure property, of property acquired by the real estate investment trust or other disposition of property of the trust described in section 1221 (1) of this title.
		In any case, the amendment made by section 1602 (a) requiring a schedule to be attached to the income tax return of certain real estate investment trusts shall apply only to taxable years of such trusts beginning after the date of the enactment of this Act.
	www.law.cornell.edu /uscode/uscode26/usc_sec_26_00000856----000-notes.html (3983 words)

	Offshore Trust - Real Estate Investment Trust - REIT
		REITs receive special tax considerations, and typically offer investors high yields as well as a highly liquid method of investing in real estate.
		Equity REITs: Equity REITS invest in and own properties (thus responsible for the equity or value of their real estate assets).
		The average dividend yield of a REIT is a modest 8%.
	www.redseamanagement.com /offshore_trust/realestateinvestmenttrust/index.htm (233 words)

	AskMen.com - Real estate investment trust
		These trusts invest in properties and mortgages, and are publicly traded on stock exchanges.
		With a dramatic increase in trading volume in the last three years, these real estate trusts now have an average dividend yield of 9% to 12%.
		However, because REITs are closely related to the real estate market and not the stock market, performance is less volatile.
	www.askmen.com /money/investing_100/102b_investing.html (772 words)

	Real Estate Investment Trust Improvement Act of 2003
		Except as otherwise expressly provided, whenever in the Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
		With respect to subclause (III), if the taxable REIT subsidiary of the trust is a controlled taxable REIT subsidiary of the trust, the term `rents from real property' shall not in any event include rent under such lease to the extent of the increase in such rent on account of such modification.
		`(A) which is not a real estate investment trust to which the provisions of this part apply for the taxable year due to one or more failures to comply with one or more of the provisions of this part (other than subsection (c)(6) or (c)(7) of section 856),
	www.theorator.com /bills108/s1568.html (2440 words)

	2003 Real Estate Investment Survey
		The total value of assets in real estate investment trust (REIT) mutual funds increased by more than $5.5 billion through the first half of 2003, with the flow of new funds accounting for more than one-third of the gain, according to Lend Lease Real Estate Investments.
		Lend Lease estimates that annualized returns for real estate over the next four to six years will be in the 7% to 8% range.
		The record low rates are responsible for the feeding frenzy in real estate acquisitions, particularly among private investors willing to leverage the cheap debt to compete with institutions for higher-priced properties.
	nreionline.com /research/supplements/real_estate_real_estate_investment/index.html (3416 words)

	What is a REIT (Real Estate Investment Trust)?
		REITs were established in 1960 and operate under Subchapter M, subject to revisions from RIETSA.
		An Equity REIT (real estate investment trust) is a corporation that purchases, owns and manages real estate properties; it does not own or originate real estate loans.
		A Hybrid REIT (real estate investment trust) is a corporation that purchases, owns and manages both real estate loans and real estate properties.
	www.inrealty.com /restocks/whatreit.html (326 words)

	Real Estate Investment Trust Definition
		A corporation or trust that uses the pooled capital of many investors to purchase and manage income property (equity REIT) and/or mortgage loans (mortgage REIT).
		REITs can be valued based upon fundamental measures, similar to the valuation of stocks, but different numbers tend to be important for REITs than for stocks.
		investment, investment trust, real estate, conduit theory, hybrid REIT
	www.investorwords.com /4060/real_estate_investment_trust.html (297 words)

	REAL ESTATE FINANCE AND INVESTMENT
		Real estate investment trust merger and acquisition activity will fuel higher returns for the sector in the coming year.
		KKR Financial Corp., which is planning to drop its real estate investment trust status and becoming a limited liability company, could spur similar corporations to make the switch, according to sister publication Corporate Financing Week.
		Allstate Investments is planning to boost its commercial real estate investments to $1 billion per year by 2009-2010.
	www.iirealestate.com /default.asp?page=2&type=23 (715 words)

	Real Estate Investment \| Property Investment - \| Real Estate Investing 101 \| Las Vegas Real Estate Investment\| Real ...
		Real estate investment trusts are poised for takeover in Japan (International Herald Tribune)
		Real estate investment trusts trading at less than their net asset value are likely takeover targets.
		MONTREAL, QUEBEC-- - The trustees of BTB Real Estate Investment Trust are proud to announce that, after the conclusion of the due diligence process, it has now closed the acquisitions of five light industrial properties located in the City of Cornwall, province of Ontario.
	www.realestateinvestment101.info (369 words)

	Real Estate Investment Trust-RateEmpire.com
		REITs are popular because they do not pay income tax on the money that they earn, rather they have to be qualified pass through entities.
		REITs however are able to bypass the first taxes.
		They will also manage the real estate before they get to the selling point to make sure that it stays in tip top shape.
	www.rateempire.com /reit/reit.html (820 words)

	Desert Capital Real Estate Investment Trust, Inc. - Mortgage REITs
		Our goal is to deliver attractive dividend income to investors through the acquisition of real estate loans and mortgage-backed securities.
		Desert Capital REIT raises money in the public markets to invest in REIT-eligible assets, primarily real estate loans or direct loans to real estate owners and builders.
		Desert Capital REIT acquired Consolidated Mortgage, LLC in 2005 to leverage nearly 30 years of continuous real estate investment experience.
	www.desertcapitalreit.com /investment8.html (365 words)

	Crain's Cleveland Business: Real Estate News
		Real estate developer partners with ECE Projektmanagement of Germany.
		With the way the residential real estate market is today in some parts of our...
		Although the area’s real estate brokers and agents aren’t happy about the state...
	www.crainscleveland.com /apps/pbcs.dll/section?Category=REALESTATE (215 words)

	GMAC Real Estate - Real Estate Listings and Homes for Sale. Work with a GMAC Real Estate Agent
		Buying or selling a home is a major life decision, and you can trust our Premier Service® GMAC Real Estate Agents and Brokers to provide you with the service, expertise and advice you need, and deserve.
		A Second Home can be a wise real estate investment, and GMAC Real Estate Agents and Brokers are well positioned to help you find second homes for sale, and learn more about second homes.
		GMAC Real Estate is building a growing network of international offices, with offices in Canada, Puerto Rico, and Portugal.
	www.gmacrealestate.com (670 words)

	Apple Hospitality: A Real Estate Investment Trust (Site not responding. Last check: )
		Moreover, any company designated as a REIT must invest at least 75 percent of its total assets in and derive its income primarily from real estate held for the long term and from other limited items.
		Significantly, a REIT is permitted to deduct dividends paid to its shareholders from its corporate tax bill.
		REITs were created by Congress in 1960 to allow average investors the opportunity to invest in large-scale, income-producing real estate.
	www.applehospitality.com /faqs/index.php (999 words)

	National Association of Real Estate Investment Trusts
		The role that leverage plays in pension funds' preference for direct real estate and commingled funds was just one of the topics discussed during Thursday's "Real Estate Continuum" panel at NAREIT's 2007 Annual Convention.
		AXA Investment Managers added a new global real estate index tracking ETF to its family of EasyETF products.
		Current market conditions may be ripe for real estate investors who are considering REITs as a means to diversify their portfolios or perhaps avoid the headaches of becoming a landlord.
	www.nareit.com (452 words)

Try your search on: Qwika (all wikis)