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Home > Policy & Politics > Internal Revenue Services Issues > Preferential Dividends

Preferential Dividends

NAREIT Submission: 2008-2009 Guidance Priority List (May 29, 2008)

NYSBA Comments on Preferential Dividends (April 2008)

NAREIT Submission: Draft Revenue Procedure Containing Examples of Situations Not Constituting Preferential Dividends (March 23, 2007)

NAREIT Letter to the U.S. Treasury Department concerning REIT Dividend Distributions and Cash Option Purchase Plans Attaching Proposed Rulings Below (October 16, 2002)

  • Proposed Ruling Regarding DRIPs/COPPs Multi-Day Pricing
  • Proposed Ruling that Discount on DRIPs/COPPs is not a Dividend

     

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