Real Estate Investment Trust
/ˈriːəl ɪˈsteɪt ɪnˈvɛstmənt truːst/
Definitions
- (n.) A company that owns, operates, or finances income-producing real estate, structured to provide investors with regular income and capital appreciation while enjoying special tax considerations.
Investors often choose a real estate investment trust for dividend income and portfolio diversification.
Forms
- real estate investment trust
- real estate investment trusts
Related terms
See also
Commentary
When drafting legal documents, clearly distinguish between different types of REITs and ensure compliance with regulatory requirements under securities and tax law.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.