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1994-1

Type
PLR
Subject
2.02 - Interest
Keywords
Administrative Services
Accounting and Bookkeeping; Collect and Deposit Rents; Deal with Taxes and Insurance; Fiduciary Duties, Director, or Trustee; Negotiate Leases; Solicit Tenants (Each May Not Be Present in All Rulings)
Common Area Maintenance
Cleaning Public Entrances, Exits, Stairways, Walkways, Lobbies, Restrooms, Snow Removal, Trash Collection, Pest Control and Painting (Each May Not Be Present in All Rulings)
Construction/Improvements
Administrative Functions (Including Hiring and Supervision of Contractors; Obtaining Permits; Addressing Zoning Laws; Reviewing Plans; Ordering Materials)
Fire Protection Systems (Alarms, Sprinklers)
Landscaping
Maintenance, Replacement and Repairs
Electrical Systems and Fixtures
Common Area
Lighting
Plumbing Systems and Fixtures
Common to Property
Marketing Fund
Generally
Merchants Association
Dues, REIT Contributions
Generally
Use of REIT Office Facilities
Parking
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Generally
Reserved
Required by Law
Permissible Tenant Services
Background Music
Ruling by Property Type
Retail
Pest Control
Retail Property Service Rulings
Security Services
Generally
Utilities
Fee Charged to Tenants (REIT Retailer)
Generally (Electric, Gas, Water, Sewer)
Year
2005
Summary

Ruling provides a list of services permissible in the operation of a factory outlet mall REIT. The services listed have been the subject of prior letter rulings.

Title
9403012
Guidance Tags
PLR - 9403012