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RESEARCH CENTER >> REAL ESTATE ESSENTIALS:
REIT BASICS 
 
 
In general, a REIT is a real estate investment trust or corporation that:  

  • Combines the capital of many investors to acquire real estate;
  • Makes distributions to its stockholders of at least 90% of its taxable income for each year;
  • Is designed to eliminate "double taxation" (i.e. taxation of income at both the corporate and stockholder levels).

REITs can be publicly traded or non-traded.