In its March 2021 Regulatory Notice 21-10, FINRA announced that it has updated the form that FINRA members use to file offering documents and related information regarding their participation in private placements. See FINRA...more
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
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
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
6/12/2019
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Depreciation ,
Diversification Requirements ,
Estate Planning ,
Partnership Agreements ,
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Real Estate Investments ,
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Tax Matters Partner ,
UPREITS
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