Tax Issues

New directives narrow the scope of shareholder proposals and prompt companies to reassess sustainability disclosures.

Companies are adapting to tighter SEC and PCAOB oversight by enhancing documentation, consistency, and transparency in financial communications.

PwC’s Annet Thomas discussed how public REITs manage income, assets, and tax implications when working with joint ventures.

Craig Stern of Forvis Mazars breaks down recent IRS guidance on zero-income REITs, EV charging stations, and airport terminal leases.

Grant Thornton’s Mary Selvanadin says effective communication, proactive planning, and market awareness are crucial for REITs to meet IRS rules and build strong tax functions.

Jonathan Saltzman of PwC explains that strategic structuring and diligence can significantly impact tax outcomes and deal efficiency.

Beeman says impact of tariffs on REITs is largely indirect.

Shane Shelley of Morrison Foerster discusses solar integration, IRS rulings, and the complexities of REIT joint ventures.

Neil Chander highlights complexities of Canadian tax law, especially for repatriation of profits.

Din says Rayonier qualifies as a REIT primarily by generating income from sale of stumpage.

Greg Cope sees promising M&A activity in the year ahead.

Wittmer discussed the pressing tax challenges facing real estate, including the evolving tax landscape.