TAILIEUCHUNG - Tax Benefits of Creating a Real Estate Investment Trust: Holding Real Estate in a C-Corp?

From a tax perspective, conventional wisdom discourages owning real estate in a C-Corporation. After all, why pay corporate tax rates when you can shield yourself from personal liability and corporate tax using an LLC? However, owning real estate in an LLC gives rise to a host of other questions such as: how could one utilize an LLC to bring in thousands of marginal investors? Are potential real estate investors going to be deterred due to non-resident state filing requirements? Will tax exempt investors be deterred due to Unrelated Business Taxable Income (UBTI) generated from owning leveraged real estate through an. | Rothstein Kass URY VARIABLE COSTS ACCOUNTING POLITICS CORRELATION LONG TERM I INTERNATIONAL BUDGETING LONGEVITY REPORTING IPO SARBANES-OXLE E TA T XRKI ELK d ZIAL RATIO. PODCAST VELOCITY CPA IN FOE .ESS __ TION PARTNER IP BRAND INNOVATION TELECOMMUTE CHARITY APPREN XRGET MARKEL DON E1NMI . . . . RE l pit EMAND GROSS PROF 1 I JlMVIl I c INVESTME N PARTNFRWIIP RRAND INNOVATION TFI FCOMMl ITF CHARITY APPRFN A Newsletter of Rothstein Kass April 2012 Tax Benefits of Creating a Real Estate Investment Trust Holding Real Estate in a C-Corp From a tax perspective conventional wisdom discourages owning real estate in a C-Corporation. After all why pay corporate tax rates when you can shield yourself from personal liability and corporate tax using an LLC However owning real estate in an LLC gives rise to a host of other questions such as how could one utilize an LLC to bring in thousands of marginal investors Are potential real estate investors going to be deterred due to non-resident state filing requirements Will tax exempt investors be deterred due to Unrelated Business Taxable Income UBTI generated from owning leveraged real estate through an LLC Is the LLC investment easily valued and can units be readily sold Perhaps partnership s real estate holdings would be limited due to the barriers to raising capital. This article will address these important questions. To spur investment in real estate in the 1960 s Congress created a C-Corporation entity classification called the Real Estate Investment Trust REIT . Thanks to this law a majority of public real estate holding companies are REITs and the number of non-publically traded and private REITs has increased in recent years. An entity with an investment in qualified real estate which generates rental or mortgage income may elect to be treated as a REIT. A REIT is allowed a dividends paid deduction DPD effectively eliminating the corporate tax while still maintaining the ownership benefits of a corporation. When .

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