Simpson Thacher Attorneys Author Law360 Article on IRS Rules for Domestically Controlled REITs
05.15.24
This is only gets display when printing
Partners Nancy Mehlman, Marcy Geller and Benjamin Rippeon authored an article titled, “A Look At New IRS Rules For Domestically Controlled REITs,” which was published by Law360. The article discussed the release of final Treasury Regulations from the IRS that address whether a qualified investment entity, which include REITs, qualifies as domestically controlled under Section 897 of the Internal Revenue Code. The piece further outlined how the final rules compared to the initial proposed rules and how the new rules affect current and future transactions of real estate funds that utilize private REITs.
To read the full article, please click here (subscription required).