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Assessing a REITs Tax Risk Management Profile  


Author:  John  Alfonsi.; Walter  McGrail.


Source: Volume 25, Number 06, July/August 2012 , pp.13-21(9)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

For entities taxed as real estate investment trusts (REITs), the costs associated with tax issues are significant, frequently changing, and impact several distinct business functions. This article discusses guidelines for the Tax Risk Management (TaxRM) process, the general rules relating to REIT qualifications and taxes, and the costs and management of a REIT’s Tax RM process.

Keywords: tax risk management; real estate investment trusts; tax-exempt entities’ UBTI; 75 percent asset test; prohibited asset test; income qualification; minimum distributions; out- sourced tax departments; real estate tax professionals

Affiliations:  1: Cendrowski Corporate Advisors; 2: Cendrowski Corporate Advisors.

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