When is an UPREIT Taxable?

Digging into what triggers taxes on an UPREIT (Umbrella Partnership Real Estate Investment Trust) is best approached with a foundation of understanding of the UPREIT and the REIT itself.

Dec 24, 2023

How UPREITs Can Potentially Benefit Property Owners

Real estate investors are always searching for ways to save on taxes. One of the biggest tax events a real estate investor will face is when their property is sold for a profit. To mitigate tax consequences from the sale of property, investors will often use a 1031 exchange. However, a 1031 exchange isn’t the only tool available for tax mitigation. Its cousin, the 721 exchange, provides a few alternative benefits to investors.

Dec 16, 2023

How is Debt Treated in an UPREIT?

How is Debt Treated in an UPREIT?

As a brief background: In a traditional REIT structure, the trust owns property directly or through limited partnerships. However, suppose an investor contributes real property to a REIT. In that case, the investor must recognize any increase in the value (fair market value over tax basis) that has occurred and would owe taxes on that amount.

Dec 15, 2023

The Role of UPREITs in the Evolving Real Estate Landscape

Plenty of articles in recent months have detailed real estate volatility, and for good reason:

Nov 26, 2023

The Role of Operating Partnership Units in UPREITs

Among the opportunities for fractional real estate ownership, one increasingly popular vehicle is the UPREIT (Umbrella Partnership Real Estate Investment Trust), a REIT with some distinct components that can help real estate owners.

Nov 6, 2023

What Are The 10% and 30% Rules for REITs?

When you dig into how REITs operate, they become fairly complex investments. Most of this isn’t as important for investors but is important for REIT operators. We will look at two specific restrictions or rules that REITs must follow.

Oct 17, 2023

A Guide to UPREIT Transactions

A Guide to UPREIT Transactions
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