October 1986 President Reagan signs the Tax Reform Act of 1986. Among its real estate provisions, there are several new rules that prevent taxpayers from using partnerships to shelter earnings from other sources. Additionally, a number of REIT simplification changes take effect, including one that for the first time allows REITs to be internally advised and managed.

Nareit - Reagan
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Brightcove Video
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Watch a video with Constance Moore, president and CEO of BRE Properties and former NAREIT chair, discussing this act.