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Real Estate Investment Trusts (Vol. 29 & 29A, Securities Law Series)

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Table of Contents (with Front Matter), Rel 8 (June 2011) »Index (with Tables), Rel 8 (JUne 2011) »Summary of Contents »

Real Estate Investment Trusts (Vol. 29 & 29A, Securities Law Series)

By Micah Bloomfield, David Lowden, Theodore S Lynn

Last Updated: 7/6/2011

Availability: In Stock Details

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Series: Securities Law Series

Brand: Warren, Gorham and Lamont

Free Update Period: 90 days

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Description

Provides advice from noted specialists on all legal and business aspects of real estate investment trusts, from initial REIT qualification and organization to filing, taxation, recordkeeping, and taking the investment public. Provides a state-by-state summary of REIT-related tax laws, and examines investment rules. Discusses: Overview and History of Real Estate Investment Trusts, Organizing and Qualifying as a REIT, Taxation of a REIT, Considerations for the REIT investor, Types and Uses of REITs, Records and Reporting, Umbrella Partnership REITs, Securities Laws Applicable to REITs, Environmental Regulation and Liabilities of Real Estate Investment Trusts, and Corporate Governance of REITs.

Features

Analyzes qualification requirements, including statutory, asset, and income tests
Discusses the impact of REITs on pension funds and other tax-exempt investments
Examines investment rules and types of permitted investors
Examines the benefits of REITs v. other investment options
Provides an analysis of applicable sections of the tax statutes and regulations

Summary Of Contents

Volume 29
Chapter
1. Overview and History of Real Estate Investment Trusts (updated 10/1/09)
2. Organizing and Qualifying as a REIT
3. Taxable REIT Subsidiaries
4. Taxation of a REIT
5. Considerations for the REIT Investor
6. Types and Uses of REITs
7. Mortgage REITs
8. Records and Reporting
9. UPREITs
10. DownREITs
11. REIT Mergers
12. Securities Laws Applicable to REITs
13. A. Blue Sky Regulation of REITs and National Securities Market Listing Requirements
14. Corporate Governance of REITs
15. Transactional Real Estate
16. Environmental Regulation and Liabilities of Real Estate Investment Trusts
17. Insurance
- Appendix A: Model Documents
  - Appendix A1A. Model Prospectus-Basic
  - Appendix A1B. Model Prospectus-Hotel REIT
  - Appendix A1C. Model Prospectus Supplement
  - Appendix A1D Fee Tables For Cover of Automatic Shelf Registration Statement and Prospectus Supplement When Deferring Payment
  - Appendix A2. Model Certificate of Incorporation
  - Appendix A3. Model By-Laws
  - Appendix A4. Model Minutes of First Meeting of Directors
  - Appendix A5. Model Questionnaire
  - Appendix A6. "Safe Harbor" Cautionary Language
  - Appendix A7. Audit Committee Charter
  - Appendix A8. Compensation Committee Charter
  - Appendix A9. Nominating/Corporate Governance Committee Charter
  - Appendix A10. Disclosure Committee Charter
  - Appendix A11. Corporate Governance Guidelines and Principles
  - Appendix A12. Corporate Ethics Policy
  - Appendix A13. Merger Proxy Statement/Registration Statement
  - Appendix A14. Merger Agreement
  - Appendix A15. Model Tax Protection Agreement
  - Appendix A16. Sample Risk Factor Disclosures
Volume 29A
- Appendix B: Legislative History
  - Appendix B1. P.L. 86-779 (1960)
  - Appendix B2. House Ways and Means Report on H.R. 12559
  - Appendix B3. P.L. 93-625 (1974)
  - Appendix B4. Committee Report, P.L. 93-625 (1974)
  - Appendix B5. Tax Reform Act of 1976-P.L. 94-455
  - Appendix B6. General Explanation of The Tax Reform Act of 1976 (Joint Committee on Taxation)
  - Appendix B7. Revenue Act of 1978-P.L. 95-600
  - Appendix B8. Tax Reform Act of 1986-P.L. 99-514
  - Appendix B9. Committee Report P.L. 99-514
  - Appendix B10. Revenue Reconciliation Act of 1993-P.L. 103-66
  - Appendix B11. Taxpayer Relief Act of 1997-P.L. 105-34
  - Appendix B12. Ticket to Work and Work Incentives Improvement Act (P.L. 106-170)
- Appendix C: Internal Revenue Code Sections
  - Appendix C. Internal Revenue Code Sections
- Appendix D: Treasury Regulations
  - Appendix D. Tax Regulations Regarding REITs
- Appendix E: ERISA Sections and Regulations
  - Appendix E. ERISA Sections and Regulations
- Appendix F: NASAA Statement of REIT Policy
  - Appendix F1. Statement of Policy Regarding Real Estate Investment Trusts
- Appendix G: Securities Forms
  - Appendix G1. Form S-11
  - Appendix G2. Guide 5 and Excerpts from Regulation S-X Regarding Financial Disclosures (Rules 3-14 and 3-15)
  - Appendix G3. Form U-1: Uniform Application to Register Securities
  - Appendix G4. Form U-2: Uniform Consent to Service of Process
  - Appendix G5. Form U-2A
- Appendix H: IRS Tax Forms
  - Appendix H1. Form 1120-REIT
  - Appendix H2. Instructions for Form 1120-REIT
  - Appendix H3. Form 1066
  - Appendix H4. Form 1066, Schedule Q
  - Appendix H5. Form 8612
  - Appendix H6. Form 8875
- Appendix I: Securities Reference Materials
  - Appendix I1. Form 1120-REIT Limited Partnership Rollup Reform Act of 1993
    Appendix I2. SEC Comment Letter
- Appendix J: Tax Issues
  - Appendix J1. Revenue Rulings and Announcements
  - Appendix J2. Rents From Real Property
  - Appendix J3. Taxable REIT Subsidiaries
  - Appendix J4. REIT's Gross Income
  - Appendix J5. Stock Ownership, Dividend Reinvestment Plans and Stock Purchase Plans
  - Appendix J6. Partnership Issues
  - Appendix J7. Treatment of Notes
  - Appendix J8. Qualified REIT Subsidiaries
  - Appendix J9. Leases and Subleases of Personal Property
  - Appendix J10. Reorganizations
  - Appendix J11. Settlement Payments
  - Appendix J12. Section 1221(1) Property
  - Appendix J13. Extension of Time to Make a Section 858(A) Election
  - Appendix J14. Reimbursements
  - Appendix J15. Real Estate Assets
  - Appendix J16. Miscellaneous
- Appendix K: NAREIT Material
  - Appendix K. NAREIT White Paper on Funds From Operations, April 2002
- Table of Laws and Rules
- Table of Additional Authorities
- Table of Cases
- Index

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Real Estate Investment Trusts (Vol. 29 & 29A, Securities Law Series)

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