UPREIT

UPREITs and Legal Aspects

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When executed properly, Umbrella Partnership Real Estate Investment Trusts (UPREITs) can provide a tax-advantaged diversification approach or exit strategy if you’re done with active property ownership. However, the process can be ...

Mar 26, 2025

Using Section 721 to Dispose of Commercial Real Estate

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Owning and managing commercial real estate (CRE) properties requires a great deal of time, money, and know-how. If you’re a CRE owner or investor who wants to move on, you could sell your properties. However, property value ...

Mar 21, 2025

The Limitations of REIT Investments

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A real estate investment trust (REIT) is a company that buys, sells, operates, and finances income-producing properties. REITs raise capital to acquire and manage these properties by selling units or shares to investors. Income ...

Mar 19, 2025

What to Know Before Working With a UPREIT Sponsor

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If you own appreciated-value investment real estate, an Umbrella Partnership Real Estate Investment Trust (UPREIT) can be a good tax-advantaged option. Available through the Internal Revenue Code (IRC) Section 721, a UPREIT transaction ...

Mar 13, 2025

The Impact Of UPREITs On Real Estate Developers

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In the past, real estate developers earned money by collecting rent on completed properties or selling them. In recent years, 26 U.S. Code § 721—“Nonrecognition of Gain or Loss Contribution”—has offered property owners and developers different real estate financing methods.

Mar 1, 2025

The Tax Benefits of Combining UPREITs and Estate Planning

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If you’re contemplating retirement or want to transfer your wealth to future generations, estate planning is integral to your long-term strategy. And if investment real estate is part of that wealth generation, contributing your property to an Umbrella Partnership Real Estate Investment Trust or UPREIT can help you achieve current investment objectives while passing along potential tax advantages to your heirs.

Feb 25, 2025

UPREITS, Real Estate, and Natural Disasters

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Natural disasters are in the news. Hurricane-generated massive floods destroyed inland towns, while snow and ice storms wreaked havoc on Sun Belt states. At the same time, wildfires in Los Angeles have meant billions in losses.

Feb 20, 2025

What Are the Pros and Cons of a 721 Exchange?

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Real estate investors have various options when deferring capital gains taxes and depreciation recapture on investment property sales. One such method is a 721 exchange, or Umbrella Partnership Real Estate Investment Trust (UPREIT). When used correctly, the UPREIT process can help defer tax liability from property that appreciates.

Feb 19, 2025

Can REITs Invest in Limited Partnerships?

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For investment property owners, exploring the relationship between Real Estate Investment Trusts (REITs) and Limited Partnerships (LPs) such as joint ventures can reveal new opportunities for portfolio diversification and passive income. REITs, known for their tax-advantaged structure and focus on income-producing real estate, often seek innovative ways to broaden their investments —including partnering with LPs. By examining this interplay with specific examples, investors can better understand the benefits and challenges of this approach.

Jan 29, 2025

The Role of Limited Partners in UPREITs: What Investment Property Owners Should Know

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If you are an investment property owner, you know that managing and expanding your portfolio comes with challenges. Whether you're aiming to defer taxes, increase liquidity, or diversify, Umbrella Partnership Real Estate Investment Trusts (UPREITs) can be a valuable investment vehicle. However, understanding the role of Limited Partners (LPs) within UPREITs is essential for making informed decisions.

Jan 15, 2025

A Guide to UPREIT Transactions

A Guide to UPREIT Transactions
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