UPREIT
UPREIT or Umbrella Partnership Real Estate Investment Trust is a method to delay or deflect or avoid altogether the capital gains tax liability in the case that an entity that maybe an individual or a company wants to sell appreciated real estate. It is used as an alternate to section 1031 like-kind exchange. The UPREIT is where the owner contributes his property for the in exchange of securities referred to as ‘operating partnership units’ or ‘limited partnership units’ which have the same value as the contributed property, instead of selling. The advantage of contributing to UPREIT instead of selling is that in UPREIT there is no taxable events that can be created. UPREIT’s popularity soared in the 1990’s where more large REITs are UPREITs.
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Expected Utility
Production Volume Variance
Statistical Significance
Open Offer
Embezzlement
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