Real Estate Investment Trusts (REITs)

Tax benefits and restrictions make taxation issues top of mind for managers of Real Estate Investment Trusts, or REITs. Whether the structure of the company is straightforward or complex, risks related to tax positions can be significant. Dividend requirements typically create the need for REITs to regularly raise capital, especially if they want to grow through acquisitions. For managers, Net Operating Income (NOI) growth and operational efficiencies are also critical.