Type PLR Subject 20.04 - Other 8.03 - Tax-exempt Shareholders Keywords Pension-held REIT Unrelated Business Income Year 2018 IRS Link https://www.irs.gov/pub/irs-wd/201837004.pdf Tax Report Link Tax Report (Oct. 29, 2018) Summary IRS looks through group pension trust arrangement for purposes of pension-held REIT rule. Title PLR 201837004