Page 3 21 - 30 of 103

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

How Do REITs Make Money?

How Do REITs Make Money?

In previous blogs, we've touched on the idea of passive income for investors. One way to pursue passive income is the Real Estate Investment Trust or REIT. Unlike other investments that strive to provide passive income, such as the Delaware Statutory Trust, REITs are positioned as securities. In other words, investors put their capital (via sponsors/management firms) into real estate companies, potentially receiving income in return.

Oct 13, 2023

721 UPREIT Exchange: The 6 Things You Need to Know

721 UPREIT Exchange: The 6 Things You Need to Know

The 721 umbrella partnership real estate investment trust (UPREIT) exchange is a great alternative for real estate investors who want to defer capital gains taxes without having to follow a strict time frame like the 1031 exchange. The investor may also be attracted to all the other benefits that a 721 UPREIT exchange offers that the 1031 exchange might not be able to fulfill.

Oct 11, 2023

UPREITS: Transforming Your Real Estate Into a Liquid Asset

When it comes to investing, real estate is an illiquid asset. There are a few reasons for this, which include difficulty of sale, access to capital, and supply and demand fundamentals. Specifically, if you need cash immediately, selling investment real estate might not be your first, or best, choice.

Aug 8, 2023

Why UPREITs are Becoming More Popular with Investors

A 1031 exchange has tax deferral benefits for those investors who are able to find a suitable replacement property. However, investors need to basically run the gauntlet as restrictions and deadlines must be met for the 1031 exchange to be performed successfully.

Aug 3, 2023

Page 3 21 - 30 of 103

A Guide to UPREIT Transactions

A Guide to UPREIT Transactions
Download eBook