Real Estate Investment Trusts (REITs)

From Qualification To Operations

Both publicly traded and private REITs benefit from the comprehensive approach of Holland & Knight’s REIT Team. The tax lawyers on our team provide counsel related to initial REIT qualification and SEC registrations, as well as ongoing operational issues, including:

• transactions involving property ownership by qualified REIT subsidiaries
• transactions involving the transfer of real properties to limited partnerships having a REIT as the general partner (UPREITs)
• the activities of Taxable REIT Subsidiaries (TRSs)

Furthermore, our team’s guidance on all aspects of corporate governance and tax compliance can assist you in building sound relationships with your shareholders and a strong legal structure for your REIT.

Diverse Representation Assures Thorough Counsel

Our broad representation of clients who invest in real estate portfolios - including office buildings, shopping centers, hotels and cell phone towers - ensures that we are well-equipped to handle all of your real estate investment trust matters. We are also proficient and have significant experience in representing REITs that invest primarily in mortgage loan portfolios.

A Support Network to Help You Succeed

When your primary business is owning and managing income-producing properties, a support network that can handle all of your complex real estate transactions – while also assisting you in evaluating investment opportunities and transactional risks – is critical to your success. REITs across the United States tap Holland & Knight’s seasoned and diverse real estate law practice, which is skilled in:

• handling the transfer and financing aspects of significant real estate in cost-effective and favorable ways
• coordinating and performing due diligence on large real estate portfolios to enhance the outlook of investment performance and mitigate loss exposure
• efficiently serving the real estate litigation needs of REITs through substantial experience, broad industry knowledge, advanced technology, geographic coverage and a commitment to client service

It takes transactional know-how and regulatory experience to handle the structuring and compliance issues involved with both public and private REITs. Our team draws upon the multidisciplinary skill set and collective know-how of Holland & Knight’s Real Estate and Land Use and Corporate, Tax and Governance Practice Groups to efficiently manage all of your REIT-related issues.