News & Analysis as of

Real Estate Investment Trust

Winstead PC

Texas Legislature Takes New Steps to Limit Foreign Ownership of Real Property

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Senate Bill No. 17 becomes law on September 1, 2025. On June 20, 2025, Governor Abbott signed Senate Bill No. 17 to prohibit the purchase or acquisition of interests in real property by individuals domiciled in and...more

Goodwin

Shareholder Activism in the REIT Sector: An Evolving Landscape

Goodwin on

Shareholder activism in the public REIT sector has evolved from a marginal tactic employed by a small number of high-profile hedge funds into a persistent, structural feature of corporate life. The public REIT model, long...more

Vinson & Elkins LLP

Texas Lassos Foreign Investment Regulation with Real Property Restrictions and Proposed “Texas Committee on Foreign Investment” -...

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The Texas Legislature was active this Session in proposing and passing bills that seek to restrict foreign ownership of real estate and businesses in Texas. Before this session, Texas did not have state-level restrictions on...more

DLA Piper

Senate Tax Bill: Key Points for the Investment Funds Industry

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The US Senate released a draft tax bill (Senate Tax Bill) on June 16, 2025. We explore five key takeaways for fund sponsors, investors, and the broader asset management community, with a focus on how the Senate Tax Bill...more

Sullivan & Worcester

Senate Finance Changes to REIT-Related Provisions in the “One Big Beautiful Bill Act”

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On June 16, 2025, the U.S. Senate Finance Committee released its version (the “Senate Bill”) of the “One Big Beautiful Bill Act” passed by the U.S. House of Representatives on May 22, 2025 (the "House Bill”). This alert...more

Vinson & Elkins LLP

Senate Draft Tax Provisions Impacting REITs and Foreign Investors

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On June 16, 2025, the Senate Finance Committee released its draft tax title for inclusion in the Senate’s version of the budget reconciliation bill, known as the “One Big Beautiful Bill Act” (the “OBBBA”). While the Senate...more

Sullivan & Worcester

Sullivan & Worcester Submits Comments to IRS Urging Caution in Applying Cloud Transaction Framework to REIT Rules

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On June 9, 2025, Sullivan & Worcester submitted a comment letter to the Internal Revenue Service (IRS) in response to Notice 2025-6, which requests public input on the possible expansion of the cloud transaction framework...more

Pillsbury - Gravel2Gavel Construction & Real...

Investing in Data Centers

It seems like such a simple question. Who owns data centers? Ownership structures in the digital economy are more varied than might appear on the surface. While the largest computing and cloud service providers, such as...more

DLA Piper

REIT Tax News - June 2025

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On May 22, 2025, the House of Representatives passed a tax bill (House Tax Bill) that proposes to make permanent – and increase – the section 199A deduction for ordinary REIT dividends to 23 percent. This change would reduce...more

Troutman Pepper Locke

The One Big Beautiful Bill: Initial Analysis of Key Provisions for the Real Estate Industry

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On May 22, 2025, the House of Representatives passed H.R. 1, the budget reconciliation bill known as the One Big Beautiful Bill Act (the Tax Bill). The Tax Bill proposes amendments to the Internal Revenue Code (the Code) that...more

Sullivan & Worcester

Remediation of M&A REIT Targets (UPDATED)

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The past is prologue: Do REIT qualification issues close with tax years, do they persist for ten (10) years (being the sum of five (5) years on account of the Section 856(g)(3) “lock out” plus another five (5) years of...more

A&O Shearman

Summary of key provisions in House reconciliation bill

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On May 22, 2025, the U.S. House of Representatives narrowly passed the House budget reconciliation bill (H.R. 1) (the “House Bill”) by a party-line vote of 215 – 214. The House Bill, which includes significant tax law...more

Sullivan & Worcester

How REITs are Impacted by the “One Big Beautiful Bill Act”

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The U.S. House of Representatives, by a one-vote margin, passed the “One Big Beautiful Bill Act” (the “House Bill”) early in the morning on May 22, 2025. The House Bill has yet to be considered by the U.S. Senate and will...more

Eversheds Sutherland (US) LLP

The One Big Beautiful Bill’s impact on investments in BDCs

On May 14, 2025, the House Ways and Means Committee approved the so-called “One Big Beautiful Bill” (Bill). We have issued several other alerts regarding the Bill. Among other tax provisions, the Bill includes two provisions...more

DLA Piper

House Passes Sweeping Tax Bill: Top Points for the Investment Funds Industry

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On May 22, 2025, the House of Representatives passed a tax bill with some limited amendments (House Tax Bill). The House Tax Bill will now head to the Senate, where additional amendments could be made. Below, we outline five...more

Goodwin

Goodwin REIT Alert: Recent Developments in the Use of “At-the-Market” Offering Programs by REITs

Goodwin on

At-the-market (ATM) offering programs continue to provide public real estate investment trusts (REITs) and other issuers an efficient means of raising capital over time by allowing a listed company to tap into the existing...more

Warner Norcross + Judd

Diversification and Tax Savings with a 1031 UPREIT

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A 1031 UPREIT (Umbrella Partnership Real Estate Investment Trust) transaction allows real estate investors to exchange property on a tax-deferred basis under IRS Section 1031 while gaining diversification and liquidity by...more

DLA Piper

House Committee on Ways and Means Proposed Tax Bill: Key Takeaways

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On May 9, 2025, House Committee on Ways and Means Chairman Jason Smith (R-MO) released a proposed 28-page tax bill, which is scheduled for markup by the House Committee on Ways and Means on May 13, 2025. Below, we highlight...more

Pillsbury - Gravel2Gavel Construction & Real...

Real Estate & Construction News Roundup (4/16/25) – Multifamily Construction Opportunities, a Tariff Timeout for Commercial...

In our latest roundup, REITs ramp up development, U.S. water infrastructure funding plateaus, Giant’s mixed-use development raises questions, and more!...more

Winstead PC

Texas Supreme Court To Review Whether A Corporate Trust’s Shareholder Has Standing To Sue On Behalf Of The Trust

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The Supreme Court granted oral argument in In re UMTH Gen. Servs., L.P., 2023 WL 8291829 (Tex. App.—Dallas 2023), wherein a real estate investment trust entered into an advisory agreement with an entity and gave it authority...more

Bass, Berry & Sims PLC

Connecticut and Maine Propose New Restrictions on Private Equity and REITs in Health Care Transactions

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Since our recent updates, additional bills have been introduced that, if passed, will impact transactions across the healthcare industry.  This alert contains an overview of legislation recently introduced in Connecticut and...more

DLA Piper

REIT Tax News - March 2025

DLA Piper on

Welcome to the March 2025 issue of REIT Tax News. Below, we summarize five key developments impacting REITs this past quarter. Carried interest favorable taxation may be in jeopardy - On February 6, 2025, President Donald...more

Pillsbury - Gravel2Gavel Construction & Real...

Real Estate & Construction News Roundup (3/19/25) – Data Center REITs, AI-Based Tools and CHIPS on the Chopping Block

In our latest roundup, Wells Fargo sues JPMorgan Chase, mortgage rates drop, and the life science RE market falters, and more!...more

A&O Shearman

A bold shot in the arm for Singapores Equities Markets

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The Equities Market Review Group has issued its first set of measures to strengthen the competitiveness of Singapore’s equities markets. The measures seek to (1) increase investor demand and the supply of quality listings on...more

Proskauer - Tax Talks

Final Regulations Issued for Certain Partnership Related Party Basis Adjustment Transactions

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On January 10, 2025, the Treasury Department and the U.S. Internal Revenue Service (the “IRS”) released final regulations (the “regulations”) classifying certain partnership related party basis adjustment transactions and...more

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