Final regulations on the definition of real property for REITs

September 14, 2016

On August 31, 2016, the IRS released final regulations (“Final Regulations”) to clarify the definition of “real property” for purposes of the asset tests applicable to real estate investment trusts (“REITs”). The Final Regulations generally follow the proposed regulations, released on May 14, 2014 (the “Proposed Regulations”), although there are certain important changes from the Proposed Regulations. The most important of the changes are discussed herein. Changes from the Proposed Regulations include.

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Regency Centers

For 50 years, Regency has owned, operated and developed dominant, grocery-anchored retail centers that are exceptionally merchandised and maintained. Our legacy of success is evidenced by 319 thriving centers, 17 regional offices and properties located in most major U.S. markets. Retailers seek out Regency first, because of the expertise and integrity our people bring to every interaction.

OTHER WHITEPAPERS
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Innovation in the inventory era – digital transformation of the real estate industry in the Greater Bay Area

whitePaper | September 8, 2022

Prop-tech has become the main driving force for the latest real estate industry revolution and enterprise transformation. It has garnered significant interest as the real estate industry enters the era of inventory management. Under the dual pressures of China’s tightening housing policy and rising operation costs, real estate enterprises must break new ground for growth, entailing new approaches in management and operation. Meanwhile, demands from epidemic control, remote work and the overall trends in data integration have catalysed the rapid growth of prop-tech. This “new normal” has given the impetus for enterprises to undergo digital transformation.

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Private Real Assets: Diversification creates resilience

whitePaper | August 5, 2021

Real assets are tangible, physical assets that have an inherent value deriving from their attributes and usefulness. The asset class includes commodities, land, precious metals, real estate, equipment and machinery, and natural resources. Occasionally, this definition is expanded to include an element of inflation protection, in which case financial assets such as Treasury Inflation-Protected Securities (TIPS) can also be included in the list. Private real assets also come with their own distinct challenges. They are typically illiquid and most suitable for institutional investors with a longer time horizon. Additionally, physical ownership of private assets such as those mentioned above requires a certain degree of operational expertise. Taking all of this into account, developing an optimal allocation to private real assets can become a complex process.

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The Real Estate & Energy Investment Capital

whitePaper | July 11, 2022

Qlindo represents the simplest way to invest in cutting-edge technology while also advancing green initiatives.We solve the problem of many investors who want to simply invest in the highly interesting growth market of crypto real estate in an uncomplicated way, by listing the Qlindo Coin on major marketplaces such as Uniswap and BitMart. Qlindo also differs from its competitors in that it allows its investors to participate in the growth of the entire green blockchain real estate ecosystem segment rather than individual tokenized real estate projects, which are costly and legally complex to implement.

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VatCapCoin Whitepaper

whitePaper | August 18, 2022

Founded in 2021, VatCapCoin (VCC) comprises a small team of blockchain and banking professionals and real estate veterans with decades of experience from various backgrounds. Based on our long-term observations of primarily the European real estate market, we want to spearhead a new way of investing in the real estate market through blockchain technology. We offer a variety of real estate investment opportunities, providing value and earning returns through rental income, management, or development and sales.

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Real Estate Protocol Global Real Estate Blockchain Cloud Platform

whitePaper | November 15, 2021

i-house.com has been positioned as a global real estate blockchain cloud platform since its preparation stage. Its mission is to integrate global real estate markets with the blockchain mechanism. Through joining blockchain and real estate, the real estate developer, financial institutions and their users can be connected and the transaction of real estate can be made a part of “digital credit society”, therefore constituting a pivotal supporting part of the economic development. All owners and investors will become beneficiaries of i-house.com real estate blockchain.

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The Intelligent Connected Workplace

whitePaper | June 30, 2022

Post-COVID, real estate teams around the world are confronting enormous uncertainties around building occupancy, new usage patterns, and changing employee expectations. Following the massive remote work experiment caused by the pandemic, most employees now want the option to work from home at least part of the time. And especially at the high end of the labor market, employees have never had more leverage than today.

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Spotlight

Regency Centers

For 50 years, Regency has owned, operated and developed dominant, grocery-anchored retail centers that are exceptionally merchandised and maintained. Our legacy of success is evidenced by 319 thriving centers, 17 regional offices and properties located in most major U.S. markets. Retailers seek out Regency first, because of the expertise and integrity our people bring to every interaction.

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