real estate investment trust

real estate investment trust
real estate investment trust see trust

Merriam-Webster’s Dictionary of Law. . 1996.

real estate investment trust
An investment company that invests in real estate, distributes income to shareholders, and is given special income tax treatment.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.

real estate investment trust
A business that invests in real estate. Investors buy shares in a REIT to invest in real estate in much the same way as they might buy shares in a mutual fund to invest in stocks. A REIT is set up to minimize or avoid corporate income taxes.
Category: Personal Finance & Retirement
Category: Real Estate & Rental Property

Nolo’s Plain-English Law Dictionary. . 2009.

real estate investment trust
(real estate investment trust | REIT)
First developed in the US, a corporate entity that buys, develops, manages and sells real property. A REIT allows participants to invest in a professionally managed portfolio of real property that is held for long-term benefit.
Related links
+ Real Estate Investment Trust (REIT)
A tax designation for a corporation, trust or association that owns and operates real estate. REIT status lowers or eliminates corporate income tax liability. REITs can be held privately or publicly, and can be listed on stock exchanges. They must distribute 90% of their income to investors every year as dividends. Financial institutions and insurance companies do not qualify. Each state has a distinct treatment of REITs, and not every state has a specific REIT statute.
For more information, see Practice Note: Real Estate Ownership Overview (

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

real estate investment trust
   nicknamed REIT, a real estate investment organization which finds investors and buys real property and gives each investor either a percentage interest in the property itself or an interest in a loan secured by a mortgage or deed of trust on the property. Usually the loan is used to develop the property and build upon it, and then there is a division of profits upon sale-if there is a profit.

Law dictionary. . 2013.

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Look at other dictionaries:

  • real estate investment trust — ( REIT) A trust used to hold ownership of real property for investors. The trust structure is used to benefit from tax code provisions. American Banker Glossary * * * real estate investment trust real estate investment trust ➔ REIT * * * real… …   Financial and business terms

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  • Real Estate Investment Trust — ( REIT) REITs invest in real estate or loans secured by real estate and issue shares in such investments. A REIT is similar to a closed end mutual fund . Bloomberg Financial Dictionary Real Estate Investment Trust ( REIT) An organization similar… …   Financial and business terms

  • Real Estate Investment Trust — noun an investment trust that owns and manages a pool of commercial properties and mortgages and other real estate assets; shares can be bought and sold in the stock market • Syn: ↑REIT • Hypernyms: ↑investment company, ↑investment trust,… …   Useful english dictionary

  • real estate investment trust — (REIT)  A company that manages a portfolio of real estate properties. REITs are usually publicly held trusts which, under special investment laws, must distribute 95% of its NET income annually to investors.  ► “REITs invest in real estate or… …   American business jargon

  • real estate investment trust — A trust formed by a group of people pooling their capital for the purpose of investing in real estate …   Ballentine's law dictionary

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  • Legacy Hotels Real Estate Investment Trust — is a real estate investment trust (REIT).It was established in 1997 and is owner of 24 hotel and resort properties most of which are located in Canada, but it also has a couple in the US. Its hotels operate under the Fairmont and Delta names.It… …   Wikipedia

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