REITS with an UPREIT structure or that otherwise invest through partnerships, such as joint ventures, downREITs and commingled clubs or funds, may find that the existing provisions of their ...

Through the UPREIT structure, an investor can transfer their real property to the UPREIT in exchange for operating partnership units, or OP units. These OP units are held for a minimum specified ...

Unlike many UPREIT transactions ... in the REIT's operating partnership without taxation under Section 721, structure another exchange to continue their tax deferral under Section 1031, or ...