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.
POPULAR TERMS
Shadow Banking System
Beneficiary Clause
ASC X12
To Be Announced - TBA
Regulation Y
POPULAR ARTICLE
SEE FOREX TUTORIAL
Ethical Investing: Knowing Human Rights and Workers` Rights
Starting Your Own Small Business: Choosing What You Want to Sell
Buying a Home: Determining the Amount You Can Afford
Digesting Financial Statements: Earnings
Students, How Much Can You Afford to Borrow?
ECONOMIC CALENDAR
| Time | Country | Indices | Period |
|---|---|---|---|
| 06:30 | Industrial Production | Jul | |
| 08:30 | Producer & Import Prices | Aug | |
| 11:01 | New Yuan Loans | Aug | |
| 14:30 | Consumer Price Index | Aug | |
| 14:30 | Consumer Price Index Core | Aug | |
| 14:30 | Common Core CPI | Aug | |
| 14:30 | Trimmed Core CPI | Aug | |
| 14:30 | Median Core CPI | Aug | |
| 14:30 | Manufacturing Shipments | Jul |
