What a Relief: Avoiding "REIT M&A Drama" via the Temporary Investment of New Capital Rules

Journal of Taxation of Passthrough Entities
November-December 2019

Brian Hammell and Ameek Ponda co-authored the article "What a Relief: Avoiding 'REIT M&A Drama' via the Temporary Investment of New Capital Rules," which was published in the November-December 2019 issue of the Journal of Taxation of Passthrough Entities.

The real estate investment trust (REIT) stands as a successful and shining innovation of modern tax policy. While REITs are active players in mergers and acquisitions (M&A) transactions, they face obstacles that other acquirers do not. The article discusses an effective way to eliminate "REIT M&A" drama by utilizing a taxable REIT subsidiary in tandem with the relief afforded by the "temporary investment of new capital" rules. 

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