Video The Impact of the Tax Cuts and Jobs Act on REITs Mayer Brown’s Remmelt Reigersman discusses how the 20% deduction for qualified business income and lowering of corporate income tax rates will impact REITs. 03/29/2021
Video A Variety of Rental Streams Can Qualify as Rents for REITs PwC’s Julanne Allen says the IRS has taken a view that income for the use or occupancy of space can often qualify as rent. 03/26/2021
Developments Why JBG SMITH’s EVP, Tax Keeps Coming Back to Nareit’s REITwise: Law, Accounting & Finance Conference Donna Wagner, EVP, Tax at JBG SMITH looks ahead at top tax issues to watch in 2021 and shares advice for first-time REITwise attendees. 02/18/2021
Developments Nareit Submits Comments to OECD Regarding “Pillar Two” Global Minimum Tax Proposal Comments urge the Organization for Economic Cooperation and Development to specifically reference REITs in the final rules. 12/18/2020
Developments Nareit Submits Comments to OECD Regarding “Pillar Two” Global Minimum Tax Proposal Comments urge the Organization for Economic Cooperation and Development to specifically reference REITs in the final rules. 12/12/2020
Developments California Split Roll Property Tax Defeated Rent control measure considered defeated while other local ballot-related tax increases appear likely to be approved. 11/09/2020
Developments Nareit Submits Follow-up Comments to OECD Regarding Global Minimum Tax Proposal Submission provides additional information and again requests exception for REITs from global minimum tax. 07/27/2020
Developments Nareit Submits Comments to Treasury/IRS Regarding 2020-21 Priority Guidance Plan Letter regarding 2020-21 Priority Guidance Plan requests feedback on several issues. 07/20/2020
Developments Treasury Issues Final 199A Regulations Confirming 20% Deduction for Qualified REIT Dividends Applies to Mutual Fund Shareholders Regulations are consistent with congressional intent and recommendations by Nareit and the mutual fund industry. 06/29/2020
Developments Treasury Department and the IRS Allow Public REITs to Use up to 90% Stock to Satisfy Their Distribution Requirements Through 2020 New revenue procedure favorably responds to Nareit’s request. 05/04/2020
