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A company is generally required to distribute to its stockholders at least 90% of its taxable income each year in order to qualify as a real estate investment trust (“REIT”) under the Internal Revenue Code.

March 30, 2020
Insight
Insight

As a result of COVID-19, the markets have been in turmoil and businesses — and thus, tenants and borrowers — have been struggling. Real estate investment trusts (“REITs”) are facing, and will continue to face, additional challenges complying with the REIT tax requirements.

March 26, 2020