Building or partnering with a REIT requires strict compliance with IRS rules. This article simplifies the 75/75/90 tests, income requirements, distribution rules, and structural mandates every sponsor needs to master.

OP Units are the backbone of the UPREIT structure. This article explains how OP Units work, how they differ from REIT shares, and why property owners use them to achieve tax deferral, flexibility, and estate-planning benefits.

DSTs and UPREITs offer powerful ways to simplify inheritance, reduce taxes, and ensure a seamless transition of real estate wealth. This guide explains how investors use these structures to protect their families and create long-lasting legacies.

UPREITs give property owners a tax-deferred way to convert illiquid real estate into diversified, income-producing partnership units. This article reveals how investors use UPREITs to unlock liquidity, diversify instantly, and retain tax advantages.