Understand how UBTI impacts tax-exempt real estate investors and why structuring investments properly is key to minimizing unexpected tax exposure.
Read MoreThis high-level guides help investors, business owners and professionals bridge the gap between technical accounting concepts and practical investment reality.
Read MoreLearn nine things fund managers should know about data centers, tax ramifications of investing in them and other considerations to talk through with your advisers.
Read MoreLearn the basics of REITs, from types of REITs and organizational requirements, to asset and income tests, to additional perspectives investors should consider.
Read MorePublic and private REITs, particularly mortgage REITs, can now more likely manage financial risk without being concerned of accidentally jeopardizing their REIT status.
Read MoreIn October 2025, the U.S. Treasury and IRS published proposed regulations that could encourage foreign investment in the real estate market. REITs should assess the impact.
Read MoreThis comprehensive guide breaks down the critical audit requirements REIT executives, CFOs and compliance officers need to master to help ensure seamless SEC audit compliance and readiness.
Read MoreExplore the top IRS private letter rulings in 2025 that are shaping REIT tax planning, offering insight into IRS positions and helping advisers navigate compliance for REITs.
Read MoreAs 2025 draws to a close, REITs and real estate funds face a critical window for tax planning, compliance and strategic decision making. Optimize your year-end actions and prepare for 2026.
Read MoreHonoring our firm’s decades-long tradition, I was fortunate to serve as editor of the 2025 August Tax Clinic edition of the AICPA’s Tax Adviser. Each year we author articles that focus on high-complexity, high-impact areas of the tax code to help clarify these technical topics for the...
Read MoreUnderstanding the tax considerations for Real Estate Investment Trust (REIT) roll-ups and initial public offerings (IPOs) is crucial for maximizing investor returns and ensuring regulatory compliance.
Read MoreCohen & Co is proud to announce Asha Shettigar has joined the firm’s New York City office as a tax partner and lead of the firm’s REIT Practice. With nearly 25 years experience, including Big 4 accounting firm and global consulting backgrounds, Asha has worked with some of the...
Read MoreIf your real estate investment business has decided to conduct an initial public offering (IPO) using a Real Estate Investment Trust (REIT), it’s important to consider the impact of SEC Rule 3-14 of Regulation S-X, known as S-X 3-14. This set of regulations provides special instructions for...
Read MorePosted by Jen Baker, Ariel Chester and Jonathan WilliamsonWith 2024 coming to a close, it is time to shift gears to focus on wrapping up 2024 tax items and planning for 2025. Now is a perfect time for your real estate or private equity fund to complete any necessary maintenance, as well as a bit...
Read MoreOn April 25, 2024, the Treasury Department released final regulations under Internal Revenue Code Section 6418, providing clarity regarding the transfer and sale of certain tax credits by, or on behalf of, a Real Estate Investment Trust (REIT). The overview below illustrates how these...
Read MoreOn March 29, 2024, the IRS released Private Letter Ruling 202413004, providing its first piece of guidance regarding whether a REIT may receive income from electric vehicle (EV) charging stations at its rental properties without detrimentally impacting its REIT status. With the proliferation of...
Read MoreAsset managers have shown increasing interest in retail funds with private real estate portfolios over the last few years. Many of these funds are registered with the SEC under the Investment Company Act of 1940 as interval or tender offer funds. Placing certain asset classes, like real estate or...
Read MoreA Real Estate Investment Trust (REIT) is a vehicle designed to give everyday investors the opportunity to access professionally managed real estate properties, without the hassle. Similar to a mutual fund, a REIT is a pooled investment fund, but it invests in various real property such as...
Read More2026 Update: Read “Proposed Regulations Remove Look-Through Rule for Domestically Controlled REITs”On December 28, 2022, the IRS issued proposed regulation REG-100442-22, which may change real estate investment trusts’ (REITs) domestically controlled status. This change could...
Read MoreTraditionally fund managers have avoided most illiquid investments due to their perceived misalignment with the Investment Company Act of 1940. However, in recent years there has been a convergence in asset classes in search of new investment opportunities. With that, we have seen an...
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