What they areEdit

These are entities that specialize in some aspect of the real estate industry. REIT's are different in that the profits are not taxed at the corporate level. To maintain that status, at least 90% of annual net income has to be paid out in dividends.

Tax IssueEdit

For purposes of the United State tax code, these dividends are not qualified for special tax treatment.


Most REIT's focus on owning some specific type of real estate. It might be residential like apartments or hotels. Or it might be commercial like offices or mall. There is on REIT that specializes in owning hospitals that are leased back to the doctors that run them.

Other REIT's deal with real estate financing such as mortgages.

Some REIT'sEdit

GlenboroughGLBOffice Buildings
National Retail PropertiesNNNNet Lease Retail Properties
HRPT PropertiesHRPOffice Buildings

Ad blocker interference detected!

Wikia is a free-to-use site that makes money from advertising. We have a modified experience for viewers using ad blockers

Wikia is not accessible if you’ve made further modifications. Remove the custom ad blocker rule(s) and the page will load as expected.