The Dividend Exclusion Tax Proposal and Its Potential Effect on Real Estate Investment Trusts

Topics:
Financial Regulations,
Regulatory Compliance,
Taxes
Tags:
Business Operations,
REIT,
Real Estate,
Operational Accounting,
Investment,
Income,
Goodwin Procter,
Free Trade,
Financial Planning,
Finance,
...
Source:
Goodwin Procter

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Overview: Whether or not President Bush's proposal to eliminate the taxation of corporate dividends will become law; is highly uncertain. Nevertheless, the possibility of such a fundamental change to the federal income taxation of corporations raises a number of questions as to how such a proposal, if enacted, might impact Real Estate Investment Trusts (REITs). The article discusses this issue. REITs do not pay a corporate-level tax on income distributed to shareholders. Instead, the shareholders pay tax on that income at their individual tax rates. To qualify for this favorable treatment, a REIT must distribute annually at least 90% of its ordinary income.

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Format: PDF | Size: 85KB | Date: Jan 2003 | Pages: 2

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