Real Estate Investment Trusts delivers the information you need to make sound decisions at any phase in the organization and maintenance of REITs. In addition to advice from noted specialists, you'll find: Overview and history of REITs Organizing and qualifying as a REIT Taxation of a REIT Records and reporting Securities laws applicable to REITs Environmental regulation and liabilities of real estate investment trusts Corporate governance of REITs Discussion of the benefits of REITs versus other investment options Analysis of the qualification requirements, including statutory, asset, and income tests, as well as investment rules and types of permitted investors Examination of different types of REITs and how they're operated and maintained A state-by-state summary of REIT-related tax statutes Discussion of the impact of REITs on pension funds and other tax-exempt investments