Senior Housing Business recently published an article noting that the volume of transactions in seniors housing in 2017 continues a downward trend from 2016 ($18.4 Billion in 2015; $14.6 billion in 2016 and $11.7 billion in …
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 …
Important Tax Changes for REITs
BY: Amanda Wilson Last Friday, Congress passed and the President signed into law the Protecting Americans from Tax Hikes Act of 2015 (“PATH Act”). The PATH Act has gotten a lot of publicity as it …
