CAPTIVE REAL ESTATE INVESTMENT TRUST

Real estate investment trust regulated by an investor or firm, which is set up to possess the real estate assets of the parent firm for tax. In general, the tax mitigation technique is used by huge retailers and bank with several storefronts or branches in different locations. There are two types of captive REITs: rental REITs, normally used by multi-state retailers, and mortgage REITs, used by huge banks.