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    REITs invest in the majority of real estate property types, including offices, apartment buildings, warehouses, retail centers, medical facilities, data centers, cell towers, infrastructure and hotels. 

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    2023 mid-year report cover graphic
    2023 REIT Mid-year Report

    As we look ahead to the second half of 2023, the economic and commercial real estate environment will continue to be shaped by global central banks’ fight against inflationary pressures.

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    Darlinig, Jonas, Kamdem
    Gaming REITs Prove Viability of Business Model as Investor Interest Grows

    After casino operators proved uniquely resilient to the worst economic impacts of the pandemic, gaming REITs continue to benefit from positive fundamentals and growing investor interest.

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    REEITworld 2023 info
    Nareit's REITworld: 2023 Annual Conference

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Tax Issues

Nareit Developments
Platinum Industry Partner Profile: Deloitte

Deloitte is a 2023 Nareit Platinum Industry Partner program member.

07/28/2023
Deloitte
Video
REITs Should Not Overlook that NOL is Limited to 80% of Taxable Income
RSM Partner Martina Linders says that although sometimes disregarded, depending on net operating losses incurred, a portion of REIT taxable income might have to be distributed in order to maintain REIT status.
04/14/2023
Martina Linders
Video
Quality Tax Advisors Key to Navigating Emerging Foreign Markets
SBA Communications Corporation’s Jill Patterson says the REIT has faced challenges finding tax advisors in Central America and Africa.
04/10/2023
Jill Patterson
Video
Regency Centers Executive Outlines the Evolution of the REIT’s Tax Function

Regency’s Kathy Miller says compliance load has increased as REIT’s structure has changed over time.

04/07/2023
Kathy Miller
Video
Deloitte’s Mark Van Deusen Explores Energy Tax Credit Opportunities for REITs from IRA

Van Deusen also notes that rising interest rates highlight special REIT rules for hedging.

04/05/2023
Mark Van Deusen
Video
PwC’s Adam Feuerstein Reviews FIRPTA’s Application to Domestically Controlled REITs

Feuerstein says proposed changes mean foreign ownership share would be more closely examined.

03/31/2023
Adam Feuerstein
Industry News
Deloitte Tax’s Mark Van Deusen on REITs’ Growing Interest in Energy Tax Incentives

Van Deusen says REIT clients are looking at solar with “fresh eyes.”

03/03/2023
Deloitte Tax’s Mark Van Deusen
Video
REITs Should Create a Gap Analysis to Prepare for SEC Proposed Climate Rule

Deloitte’s Christine Robinson says understanding greenhouse gas emissions and processes can only benefit REITs long-term.

10/19/2022
Christine Robinson
Podcasts
Inflation Reduction Act Offers New Energy-Related Provisions for REITs

Nareit’s Cathy Barré outlines potential benefits to REITs from new legislation.

09/08/2022
Cathy Barre
Video
REIT M&A Likely to Continue Through 2022

Capital One Securities’ Chris Lucas says transactions should be more focused on public to private, with more cash buyouts this year.

04/19/2022
Chris Lucas, Capital One Securities
Video
Preferred Apartment Communities’ First Sustainability Report Highlights Company-Wide ESG Strategy
CFO John Isakson said working on the report helped the REIT coalesce efforts across departments that were already in place.
04/18/2022
John Isakson, Preferred Apartment Communities
Video
2021 Was a ‘Blockbuster Year’ for REIT Capital

EY’s Chris Johnston says despite the COVID environment, more than $125 billion of new debt and equity was raised.

04/15/2022
Chris Johnston, EY

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Nareit® is the worldwide representative voice for REITs and publicly traded real estate companies with an interest in U.S. real estate and capital markets. Nareit's members are REITs and other businesses throughout the world that own, operate, and finance income-producing real estate, as well as those firms and individuals who advise, study, and service those businesses. National Association of Real Estate Investment Trusts® and Nareit® are registered trademarks of the National Association of Real Estate Investment Trusts (Nareit).

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