UPREIT

How UPREIT Transactions Can Help Mitigate Depreciation Recapture

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While depreciation deductions are a standard and useful component of real estate tax planning, depreciation recapture can create a significant tax liability if a property is later sold at a gain. There are ways to mitigate this tax ...

Aug 6, 2025

How Do You Analyze REITs?

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Real estate investment trusts (REITs) can provide investors with access to income-producing real estate and may offer potential diversification within an investment portfolio. However, evaluating a REIT involves careful analysis of ...

Jul 30, 2025

Single-Family Rental REITs: What They Are and How They Work

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Due to rising property costs and decreased buying power, many Americans are now choosing to rent instead of owning a home. This shift in the housing market has led to the emergence of single-family rental real estate investment trusts, ...

Jul 20, 2025

What Is The Main Objective Of Investing In Equity REITs?

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Equity REITs (Real Estate Investment Trusts), which own and manage income-generating properties, appeal to investors looking to invest in income-producing properties, mainly in commercial real estate.

May 22, 2025

REITs vs. DPPs: Similarities and Differences

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Many real estate investment strategies are available to meet various needs, risk profiles, and investment goals. Two common approaches are real estate investment trusts (REITs) and direct participation programs (DPPs). Both strategies allow real estate exposure and potential income generation but have different structures, tax treatment, and risks.

Apr 30, 2025

An Explanation of UPREITS and Dividend Payments

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If you’re an investor interested in moving from direct to passive real estate ownership, contributing your property to a real estate investment trust (REIT) using the Section 721 exchange could be a viable tax-advantage strategy to help defer capital gains taxes.

Apr 1, 2025

Decoding Financial Statements When Exchanging DSTs into REIT Shares via Section 721

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There are many ways to be involved with real estate ownership. There is direct ownership, which involves hands-on management and decision-making. Then there is passive ownership, including Delaware Statutory Trusts (DSTs) or real estate investment trusts (REITs).

Mar 28, 2025

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 intricate and involves legal and tax issues.

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 appreciation can mean capital gains taxes.

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 generated by the owned properties through rent and property appreciation is distributed to investors as dividends or cash flow.

Mar 19, 2025

A Guide to UPREIT Transactions

A Guide to UPREIT Transactions
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