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Policy Issues




Today, over 30 countries around the world have adopted REIT legislation. By using our experience to provide background information or written comments to government officials from countries like the United Kingdom, Germany, Japan and South Africa, NAREIT continues to ensure that the U.S. REIT model remains the predominant approach across the globe.



IRS Issues

National Real Estate Organizations Request the Repeal or Modification of Proposed IRS Regulations Regarding Allocation of Non-Recourse Debt (4/29/14)

IRS Proposed Regulations on Partnership Debt Allocations (1/30/14)

On December 23, 2013, NAREIT asked the IRS for changes to Form 1120-REIT.

On December 9, 2013, NAREIT submitted comments on proposed built-in loss regulations. 

On August 29, 2013, NAREIT Comments on Form 8875 Regarding Taxable REIT Subsidiary Elections 

On July 13, 2012, NAREIT submitted comments on proposed built-in gains regulations.

On June 15, 2012, the IRS issued Rev. Rul. 2012-17, holding that money market funds are cash items for purposes of the 75% asset test.


Financial Standards

On October 31, 2014, NAREIT submitted a letter to the PCAOB on the Staff Consultation Paper Auditing Estimates and Fair Value Measurements.
On September 25, 2014, NAREIT issued a SFO Alert on the PCAOB’s request for input on the Staff Consultation Paper: Auditing Estimates and Fair Value Measurements.
On August 8, 2014, NAREIT issued a SFO Alert on the FASB Decisions with regard to Classification and Measurement for Equity Investments.
On July 25, 2014, NAREIT issued a letter to FASB re: Lease Accounting Project, Accounting for Initial Direct Leasing Costs
On July 24, 2014, NAREIT issued a SFO Alert on the presentation requirements for recently issued Reporting Discontinued Operations standard.
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