The OP unit issuance is more unique to the UPREIT structure of CSR. OP units are an excellent transaction tool that I wish REITs would use far more extensively. It is a win-win for both parties.
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 ...
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 ...
the Company's ability to continue to maintain its status as a REIT for U.S. federal income tax purposes and potential risks and uncertainties in connection with its UPREIT structure, and (xxviii) ...
the Company's ability to continue to maintain its status as a REIT for U.S. federal income tax purposes and potential risks and uncertainties in connection with its UPREIT structure, and (xxviii ...
s ability to continue to maintain its status as a REIT for U.S. federal income tax purposes and potential risks and uncertainties in connection with its UPREIT structure, and (xxviii) other risks and ...
the Company’s ability to continue to maintain its status as a REIT for U.S. federal income tax purposes and potential risks and uncertainties in connection with its UPREIT structure, and (xxviii ...
the Company’s ability to continue to maintain its status as a REIT for U.S. federal income tax purposes and potential risks and uncertainties in connection with its UPREIT structure, and (xxviii ...