News by Topic : Tax issues

  • 4/12/2019

    Host Hotels Points to Broad Benefits for REITs from Partnerships

    Cost of capital, local knowledge, and development expertise are among the plusses, Host executive says.

  • 4/5/2019

    Highlights from Nareit’s REITwise: 2019 Law, Accounting & Finance Conference

    REIT legal, financial, tax, and accounting professionals traveled to San Antonio last month for the three-day event.

  • 4/2/2019

    PACE Loans, Opportunity Zones Emerge as Areas of Interest for REITs

    Alston & Bird’s Michael Kessler also sees improved REIT valuations supporting M&A activity.

  • 3/15/2019

    Bipartisan Senate Bill Would Confirm 15-Year Depreciation Recovery Period Applies to Tenant Improvements

    20-year recovery period would apply if taxpayers elect out of the new interest deduction limitation.

  • 3/1/2019

    Nareit Submits Comments to Treasury Department and IRS on Proposed Interest Limit Regulations

    Letter focuses on both REIT-specific issues that will directly impact UPREITs and broader real estate industry issues.
  • 1/18/2019

    Treasury Releases Proposed Regulations Confirming Qualified REIT Dividend 20 Percent Deduction Applies to Mutual Fund Shareholders

    The Proposed Regulations confirm that the section 199A 20 percent deduction applies to Qualified REIT Dividends received by mutual fund shareholders.

  • 12/13/2018

    Nareit Submits Comments to IRS on Forms 1120-REIT and 8875

    Suggestions meant to improve “the quality, utility, and clarity” of the information collected by the forms.

  • 8/13/2018

    Department of Treasury Issues Proposed Regulations under Section 199A

    In the first of three anticipated sets of regulations, the IRS sets forth a variety of computational, definitional, and anti-avoidance guidance regarding the application of Section 199A.

  • 4/23/2018

    EY Tax Specialist Says REITs Seeking Clarity on Tax Reform in Short-Term

    EY’s Ray Beeman sees longer-term focus on restructuring.

  • 4/20/2018

    Tax Reform Implementation Highlights Partnership Ambiguities, Expert Says

    GGP’s Kate Courtis says REITs with JVs should consider different ways to treat transactions.