By: Amanda Wilson The ownership structures for senior living facilities often involve pass-through entities such as partnerships and REITs. The tax reform legislation that was signed into law last month introduces a deduction for pass-through …
IRS Reduces Built-in Gains Tax Period For REITs
By: Amanda Wilson Ownership structures using real estate investment trusts (“REITs”) are common in the Senior Housing industry. One of the key benefits of a REIT is that it is effectively a pass through entity …
Possible Changes Coming For REITS
By: Amanda Wilson Real estate investment trusts (“REITs”) are a popular investment vehicle in the senior living area, especially when the sponsor is trying to attract foreign investors. Senator Orrin Hatch recently introduced Senate bill …
