A real estate investment trust is a company that owns and, in most cases, operates income-producing real estate. REITs can own many types of commercial real estate, ranging from office and apartment buildings to warehouses, hospitals, shopping centers, hotels, and even timberlands. Some REITs also engage in financing real estate. The REIT structure was designed to provide a real estate investment structure similar to the structure mutual funds provide for investment in stocks. REITs can be publicly or privately held. Public REITs may be listed on public stock exchanges. REITs can be classified as equity, mortgage, or a hybrid. The key statistics to examine in REITs are net asset value, funds from operations, and adjusted funds from operations. In the period from 2008 to 2011, REITs faced challenges from both a slowing United States economy and the late-2000s financial crisis, which depressed share values by forty-two to seventy percent in some cases. The creation of REITs can be traced back to the United States when President Dwight D. Eisenhower signed into law the REIT Act title contained in the Cigar Excise Tax Extension of 1960. Congress created REITs in order to give all investors the opportunity to invest in large-scale diversified portfolios of income-producing real estate. Since then, more than 20 countries around the world have established REIT regimes, with more countries in the works. The spread of the REIT approach to real estate investment around the world has also increased awareness and acceptance of investing in global real estate securities. A comprehensive index for the REIT and global listed property market is the FTSE EPRA/NAREIT Global Real Estate Index series, which was created jointly in October 2001 by the index provider FTSE Group, the National Association of Real Estate Investment Trusts, and the European Public Real Estate Association. As...
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Video instructions and help with filling out and completing Who Form 1120 Reit Liability
