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Real Estate Investment Trusts (REITs)

Real Estate Investment Trust Insights

January 30, 2019 Robert Velotta

Proposed Regs Allow RICs to Pass REIT Income to Shareholders and Take Advantage of 20% Deduction

On January 18, 2019, the Treasury Department issued proposed regulation Section 1.199A-3 related to qualified business income, qualified Real Estate Investment Trust (REIT) dividends and qualified Publicly Traded Partnership (PTP) income. These regulations specifically address the flow through of...

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September 11, 2013 Robert Velotta

Transfers to Investment Companies: Pitfalls of Secs. 351 And 721

In many instances, property can be contributed to an entity by its owners in exchange for ownership interests, without gain or loss being recognized on the contribution. For corporations, the general rule under Sec. 351(1) is that “no gain or loss shall be recognized if property is...

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"Cohen & Co" is the brand name under which Cohen & Company, Ltd. and Cohen & Co Advisory, LLC, and its subsidiary entities, provide professional services.

Cohen & Company, Ltd. and Cohen & Co Advisory, LLC practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards.

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