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Real estate investment trust industry insights

Perspectives and best practices for real estate investment trusts
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Article
March 04, 2025
Real estate REIT prohibited transactions
RSM provides insight into safe harbor rules and tax implications for real estate investment trust (REIT) prohibited transactions. Read more.
Read more
Business taxReal estateREITs
Business taxReal estate
Article
September 11, 2024
Taxable REIT subsidiaries: Q&A primer
Learn more about how a taxable REIT subsidiary was created to perform activities that cannot be performed directly by the REIT.
Read more
Business taxReal estateREITs
Business taxReal estate
Alert
June 18, 2024
Final regulations on domestically controlled REITs include look-through rule
Final section 897 regulations define indirect ownership for purposes of determining whether a REIT is domestically controlled.
Read more
International taxM&A tax services
International taxM&A tax services
Article
June 03, 2024
IRS and Treasury issue final regulations on the transfer of energy credits
Monetization guidance on the transfer of energy credits under section 6418 of the Internal Revenue Code.
Read more
Tax policyESG
Tax policyESG
Case Study
May 09, 2024
Generating value from data analytics and artificial intelligence
Client success stories: Deriving value from DA and AI. The session highlighted a variety of data analytics and AI use cases across multiple industries, illuminating the true power of transformative technologies.
Read more
MicrosoftDigital transformation
MicrosoftDigital transformation
Article
May 08, 2024
FAQ: Administrative adjustment requests for partnership tax returns
Frequently asked questions about administrative adjustment requests.
Read more
PartnerSightReal estate funds
PartnerSightReal estate funds
Article
April 18, 2024
Partnership tax filing checklist: More data requests, audits and complexity
Partnerships in tax year 2023 face new reporting requirements, detailed information demands and a sharp increase in the IRS’ enforcement efforts.
Read more
Tax technologyPartnerSight
Tax technologyPartnerSight
Article
March 01, 2024
IRS says FIRPTA publicly traded stock exemption applies at partnership level
In AM 2023-003 the IRS Office of Chief Counsel International concluded that a partner is ineligible for the publicly traded exception in section 897(c)(3) if the partnership’s percentage of ownership in the U.S. corporation exceeds 5%, even if the partner’s direct and indirect ownership in the U.S. corporation is 5% or less.
Read more
International taxM&A tax services
International taxM&A tax services
Article
March 04, 2025
Real estate REIT prohibited transactions
RSM provides insight into safe harbor rules and tax implications for real estate investment trust (REIT) prohibited transactions. Read more.
Read more
Business taxReal estateREITs
Business taxReal estate
Article
September 11, 2024
Taxable REIT subsidiaries: Q&A primer
Learn more about how a taxable REIT subsidiary was created to perform activities that cannot be performed directly by the REIT.
Read more
Business taxReal estateREITs
Business taxReal estate
Alert
June 18, 2024
Final regulations on domestically controlled REITs include look-through rule
Final section 897 regulations define indirect ownership for purposes of determining whether a REIT is domestically controlled.
Read more
International taxM&A tax services
International taxM&A tax services
Article
June 03, 2024
IRS and Treasury issue final regulations on the transfer of energy credits
Monetization guidance on the transfer of energy credits under section 6418 of the Internal Revenue Code.
Read more
Tax policyESG
Tax policyESG
Case Study
May 09, 2024
Generating value from data analytics and artificial intelligence
Client success stories: Deriving value from DA and AI. The session highlighted a variety of data analytics and AI use cases across multiple industries, illuminating the true power of transformative technologies.
Read more
MicrosoftDigital transformation
MicrosoftDigital transformation
Article
May 08, 2024
FAQ: Administrative adjustment requests for partnership tax returns
Frequently asked questions about administrative adjustment requests.
Read more
PartnerSightReal estate funds
PartnerSightReal estate funds
Article
April 18, 2024
Partnership tax filing checklist: More data requests, audits and complexity
Partnerships in tax year 2023 face new reporting requirements, detailed information demands and a sharp increase in the IRS’ enforcement efforts.
Read more
Tax technologyPartnerSight
Tax technologyPartnerSight
Article
March 01, 2024
IRS says FIRPTA publicly traded stock exemption applies at partnership level
In AM 2023-003 the IRS Office of Chief Counsel International concluded that a partner is ineligible for the publicly traded exception in section 897(c)(3) if the partnership’s percentage of ownership in the U.S. corporation exceeds 5%, even if the partner’s direct and indirect ownership in the U.S. corporation is 5% or less.
Read more
International taxM&A tax services
International taxM&A tax services
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