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Policy Issues


CROSS BORDER INVESTMENT


	

	

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.

CAPITAL MARKETS ISSUES


LATEST UPDATES

IRS Issues

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 April 11, 2014, NAREIT issued an SFO Alert on the FASB’s Issuance of the Highly Anticipated Discontinued Operations Standard.
On March 20, 2014, NAREIT issued an SFO Alert on the FASB decision to Suspends Efforts to Converge Financial Instruments - Classification and Measurement Guidance for Loans and Debt Securities
On March 5, 2014, NAREIT issued an SFO Alert on the FASB’s Financial Instruments: Classification and Measurement Project
On February 21, 2014, NAREIT issued an SFO Alert on the FASB’s decision to limit the scope of the Insurance Contracts Project to include Insurance Companies only
On February 17, 2014, NAREIT issued an SFO Alert on the SEC's areas of focus in reviewing 2013 10-K filings
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REITPAC News and Information

Check out the latest facts and figures for REITPAC.