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On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the “Act”) into law. Although the individual and collective impact of the Act may not be evident for some time, the Act is generally viewed by the real estate and real estate investment trust (“REIT”) community as encouraging investment. While there are certain beneficial tax provisions in the Act relating to REITs, the Act does not change the general manner in which REITs are taxed.

Tax Reform: Key Considerations for Real Estate Investment Trusts

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On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the “Act”) into law. Although the individual and collective impact of the Act may not be evident for some time, the Act is generally viewed by the real estate and real estate investment trust (“REIT”) community as encouraging investment. While there are certain beneficial tax provisions in the Act relating to REITs, the Act does not change the general manner in which REITs are taxed.Read our <a target="_blank" href="https://media2.mofo.com/v3/assets/blt5775cc69c999c255/bltc86b50058234475b/6273ec3b5f7b601eaaebe9b7/180129-tax-reform-reits.pdf">client alert</a>.