Определение real estate investment trust в Английский Язык Английский Язык словарь
A real estate investment trust is a private or public corporation (or trust) that enjoys a special status under the U S tax code that allows it to pay no corporate income tax so long as its activities meet statutory tests that restrict its business to certain commercial real estate activities Most states honor this federal treatment and do not require REITs to pay state income tax By law, REITs must pay out 95% of their taxable income
A method of pooling investment money using the trust form of ownership In the 1960s Congress provided favored tax treatment for certain business trusts by exempting from corporate tax certain qualified REITs that invest at least 75 percent of their assets in real estate and that distribute 95 percent or more of their annual real estate ordinary income to their investors As an alternative to the partnership or corporate methods of investing in real estate, the REIT offers some of the flow-through tax advantages of a partnership or syndication while retaining many of the attributes and advantages of a corporate operation (See noninstitutional lenders)
An organization similar to an investment company in some respects but concentrating its holdings in real estate investments The yield is generally liberal since REITs are required to distribute as much as 90% of their income
A legally constituted organization (entitled to preferential tax treatment) which enables investors to own and transfer shares of an interest in a property or properties; The shares can be dealt with in a manner similar to corporate stock In order to qualify , a trust must, among other requirements, be owned by a least 100 shareholders and invest most of its capital in real estate loans and properties and receive income from them The special feature is that such a trust reduces its own taxable income by a distribution to shareholders with no tax deducted, but this is taxable income in the hands of shareholders according to their own tax status To maintain the trust's right to gross distribution these must, in aggregate, be equal to minimum of 90% of the total trust income
A corporation or trust that uses the pooled capital of many investors to invest in direct ownership of either income property or mortgage loans These investments offer tax benefits in addition to interest and capital gain distributions
A trust that invests primarily in real estate and mortgages and passes income, losses and other tax items to its investors
A company that specializes in real estate investments A REIT must meet strict ownership, investment, and income distribution tests to qualify for tax treatment as a REIT REIT's allow individual investors to diversify their real estate investments
financial device in which investors purchase shares in a trust, the subject matter of which is invested in real estate ventures A company that invests in and manages a portfolio of real estate with the majority of its income distributed to the shareholders
A trust that either finances or owns and manages income-producing real estate, passing profits on to shareholders
A publicly traded company that buys and manages a portfolio of properties or mortgages, or a combination of both
A closed-end investment company that specializes in real estate or mortgage investments Real Estate Investment Trusts issue shares that trade on stock exchanges like shares of common stock There are two types of REITs viz : - Mortgage REITs invest primarily in real estate debt such as mortgages Equity REITs primarily own real estate, such as shopping centers, apartments and industrial buildings Some trusts are a combination of the two and are called Hybrid REITs
Or REIT REITs sell like stocks on the major exchanges, and invest in real estate either directly through properties or mortgages REITs receive special tax considerations, and typically offer investors high yields as well as a highly liquid method of investing in real estate
REITs invest in real estate or loans secured by real estate and issue shares in such investments A REIT is similar to a closed-end mutual fund
A closed-end investment company that specializes in real estate or mortgage investments
A publicly traded company that manages a portfolio of real estate to earn profits for shareholders Patterned after mutual funds, REITs hold a diverse portfolio of real estate such as apartment buildings, offices, industrial warehouses, shopping centers, hotels and nursing homes Shareholders receive income in the form of dividends from the rents received on the property To avoid taxation at the corporate level, 75% or more of a REIT's income must come from real property and 95% of its net earnings must be distributed to shareholders annually Because REITs must distribute most of their earnings, REITs pay high yields of 5% to 10% or more BACK TO TOP
Investment fund that owns real estate Most REITs trade publicly, similar to closed-end mutual funds
An investment vehicle that invests funds on behalf of its investors in real estate-related investments such as construction loans, mortgages, land and real estate company securities
A portfolio of real estate- related securities in which investors can purchase shares that trade on major stock exchanges
A REIT is a company dedicated to owning, and in most cases, operating income-producing real estate, such as apartments, shopping centers, offices and warehouses Some REITs also engage in financing real estate
Company, usually traded publicly, which manages a portfolio of real estate to earn profits for shareholders REITs make investments in a diverse array of real estate, from shopping centers and office buildings to apartment complexes and hotels
Real estate investment trust, which is similar to a closed-end mutual fund R E I T s invest in real estate or loans secured by real estate and issue shares in such investments
an investment trust that owns and manages a pool of commercial properties and mortgages and other real estate asssets; shares can be bought and sold in the stock market
A special arrangement under Federal and State law whereby investors may pool funds for investments in real estate and mortgages and yet escape corporation taxes; requires one hundred persons or more
A company that has been established to own and manage a portfolio of real estate investments Investors may purchase shares of the portfolio in much the same manner as they purchase stock