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A Comparative Analysis of 2022 and 2023 SEC Comments Issued to REITs

In recent years, the Securities and Exchange Commission (SEC) has increased its scrutiny of disclosure in public filings, as evidenced by an increase in the number of comments issued to public reporting companies. This trend...more

SEC Adopts Amendments To Financial Disclosure Requirements For Acquisitions And Dispositions

On May 20, 2020, the Securities and Exchange Commission (the “SEC”) adopted amendments to the financial statement and other disclosure requirements related to acquisitions and dispositions of businesses, including real estate...more

FAQs about Real Estate Investment Trusts

What is a REIT? - A REIT refers to a “real estate investment trust,” which is an entity entitled to beneficial federal income tax treatment if it satisfies various requirements relating to its organization, its ownership,...more

Frequently Asked Questions About Non-GAAP Financial Measures for REITs

The use of non-GAAP financial measures is nearly ubiquitous for U.S. public companies. According to Audit Analytics, 97% of S&P 500 companies used non-GAAP financial measures in earnings releases during 2017. Many...more

FAQs About UPREITs and OP Unit Transactions

What is an UPREIT? - A common operating structure for publicly traded equity REITs is the umbrella partnership real estate investment trust (“UPREIT”) structure. In a typical UPREIT structure, the REIT holds substantially...more

Frequently Asked Questions About - Form 8-K Relevant To Public Real Estate Investment Trusts

GENERAL DESCRIPTION AND SUMMARY OF 8-K ITEMS - What is Form 8-K? - Form 8-K is the form on which public companies report, on a current basis, the occurrence of significant events. A reportable event is a transaction or...more

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