Subject 20.04 - Other 9.00 - Reorganizations Keywords Formation Transaction phesluclushajowoniloneslatidot 708 Reorganizations UPREITs Year 2016 IRS Link https://www.irs.gov/pub/irs-wd/201643017.pdf Tax Report Link TaxReport (November 30, 2016) (2) Summary IRS addresses limited liability company restructuring in order to facilitate REIT’s initial public offering Title PLR 201643017