Client Alert

Proposed Treasury Regulations Clarify the Scope of Qualifying Real Estate Investments for REITS

May 15, 2014


The IRS has released proposed regulations that provide an analytical framework for determining whether an asset will be treated as qualifying “real property” for purposes of the rules applicable to a tax-advantaged REIT. While the basic underpinnings of the analysis remain the same as current law, the proposed regulations include helpful explanations of asset classes such as solar energy sites, data centers, and cold storage warehouses.

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