REE4303 Exam 2025/2026 Exam
Questions and Verified Answers |
1
Already Graded A+
WHY REITS? - 🧠 ANSWER ✔✔COMPETITIVE, LONG-TERM
PERFORMANCE, SUBSTANTIAL STABLE DIVIDEND YIELDS,
TRANSPARENCY, PORTFOLIO DIVERSIFICATION
WHAT IS A REIT? - 🧠 ANSWER ✔✔-CORPORATIONS THAT DEVELOP,
OWN AND MANAGE INVESTMENT-GRADE CRE
- ARE NOT: MUTUAL FUNDS, CLOSE-ENDED FUNDS OR PARTNERSHIPS
-PROVIDE INEXPENSIVE WAY TO INVEST IN CRE WITHOUT BUYING
PROPERTY DIRECTLY
TAX OPERATIONS REITS - 🧠 ANSWER ✔✔-OPERATE UNDER SAME
TAX, REGULATORY & FINANCIAL REPORTING RULS AS ALL
CORPORATIONS
100% GUARATEED SUCCESS
COPYRIGHT©PROFFKERRYMARTIN 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE.
PRIVACY STATEMENT. ALL RIGHTS RESERVED
,-"QUALIFIED" REITS MAY DEDUCT DIVIDENDS PAID FROM
CORPORATE TAXABLE INCOME, TAXES ARE PAID BY SHAREHOLDERS
2
AS DIVIDENDS
WHAT QUALIFIES AS A REIT? - 🧠 ANSWER ✔✔-STRUCURED AS A
CORPORATION(PASS THROUGH ENTITIY)
-PAY DIVIDENDS OF >90% OF REITS TAXABLE INCOME
-STOCKS MUST BE WIDELY HELD, >100 SHAREHOLDERS, NO MORE
THAN 50% OF SHARES CAN BE HELD BY 5 OR FEWER INVESTORS
-COMPANY MUST BE IN RE "BUSINESS"
WHAT % ASSETS AND GROSS INCOME MUST COME FROM RE IN A
REIT? - 🧠 ANSWER ✔✔-ATLEAST 75% FOR BOTH
HOW ARE REITS DISCOURAGES FROM ACTIVELY SELLING/CHURNING
PROPERTY? - 🧠 ANSWER ✔✔REITS PAY 100% TAX ON PROFITS FROM
SALE OF "DEALER" PROPERTY
A "SAFE HARBOUR" EXISTS WHERE A REIT CAN AVOID THE 100%
EXCISE TAX IF ALL THE FOLLOWING ARE TRUE: - 🧠 ANSWER ✔✔1.
Property was held at least 2 years
100% GUARATEED SUCCESS
COPYRIGHT©PROFFKERRYMARTIN 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE.
PRIVACY STATEMENT. ALL RIGHTS RESERVED
, 2. Aggregate CAPXs on property during 2 years prior to its sale were < 30%of
sale price
3
3.REIT does not: make more than 7 sales of property in the year, or sell more than
10% of its assets (based on book value or fair market value, atREIT's option)
These rule changes were part of the Housing & Economic Recovery Actof 2008
WHAT ARE THE 3 TYPES OF REIT? - 🧠 ANSWER ✔✔-PRIVATE REITS
- PUBLIC, NON-LISTED REITS (PNLRS)
-LISTED (PUBLICLY-TRADED) REITS
CHARACTERISTICS OF PRIVATE REITS: - 🧠 ANSWER ✔✔-PRIVATELY
ISSUED AND NARROWLY HELD
-NOT ON STOCK EXCHANGE
-BECAUSE DATA ARE LIMITED TO IRS FILINGS, PRIVATE REIT
COUNTS AND INFO ARE DIFFICULT TO OBTAIN
-LESS LIQUID THAN PUBLIC REITS
-ABOUT 800 PRIVATE REITS TOTAL
100% GUARATEED SUCCESS
COPYRIGHT©PROFFKERRYMARTIN 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE.
PRIVACY STATEMENT. ALL RIGHTS RESERVED
Questions and Verified Answers |
1
Already Graded A+
WHY REITS? - 🧠 ANSWER ✔✔COMPETITIVE, LONG-TERM
PERFORMANCE, SUBSTANTIAL STABLE DIVIDEND YIELDS,
TRANSPARENCY, PORTFOLIO DIVERSIFICATION
WHAT IS A REIT? - 🧠 ANSWER ✔✔-CORPORATIONS THAT DEVELOP,
OWN AND MANAGE INVESTMENT-GRADE CRE
- ARE NOT: MUTUAL FUNDS, CLOSE-ENDED FUNDS OR PARTNERSHIPS
-PROVIDE INEXPENSIVE WAY TO INVEST IN CRE WITHOUT BUYING
PROPERTY DIRECTLY
TAX OPERATIONS REITS - 🧠 ANSWER ✔✔-OPERATE UNDER SAME
TAX, REGULATORY & FINANCIAL REPORTING RULS AS ALL
CORPORATIONS
100% GUARATEED SUCCESS
COPYRIGHT©PROFFKERRYMARTIN 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE.
PRIVACY STATEMENT. ALL RIGHTS RESERVED
,-"QUALIFIED" REITS MAY DEDUCT DIVIDENDS PAID FROM
CORPORATE TAXABLE INCOME, TAXES ARE PAID BY SHAREHOLDERS
2
AS DIVIDENDS
WHAT QUALIFIES AS A REIT? - 🧠 ANSWER ✔✔-STRUCURED AS A
CORPORATION(PASS THROUGH ENTITIY)
-PAY DIVIDENDS OF >90% OF REITS TAXABLE INCOME
-STOCKS MUST BE WIDELY HELD, >100 SHAREHOLDERS, NO MORE
THAN 50% OF SHARES CAN BE HELD BY 5 OR FEWER INVESTORS
-COMPANY MUST BE IN RE "BUSINESS"
WHAT % ASSETS AND GROSS INCOME MUST COME FROM RE IN A
REIT? - 🧠 ANSWER ✔✔-ATLEAST 75% FOR BOTH
HOW ARE REITS DISCOURAGES FROM ACTIVELY SELLING/CHURNING
PROPERTY? - 🧠 ANSWER ✔✔REITS PAY 100% TAX ON PROFITS FROM
SALE OF "DEALER" PROPERTY
A "SAFE HARBOUR" EXISTS WHERE A REIT CAN AVOID THE 100%
EXCISE TAX IF ALL THE FOLLOWING ARE TRUE: - 🧠 ANSWER ✔✔1.
Property was held at least 2 years
100% GUARATEED SUCCESS
COPYRIGHT©PROFFKERRYMARTIN 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE.
PRIVACY STATEMENT. ALL RIGHTS RESERVED
, 2. Aggregate CAPXs on property during 2 years prior to its sale were < 30%of
sale price
3
3.REIT does not: make more than 7 sales of property in the year, or sell more than
10% of its assets (based on book value or fair market value, atREIT's option)
These rule changes were part of the Housing & Economic Recovery Actof 2008
WHAT ARE THE 3 TYPES OF REIT? - 🧠 ANSWER ✔✔-PRIVATE REITS
- PUBLIC, NON-LISTED REITS (PNLRS)
-LISTED (PUBLICLY-TRADED) REITS
CHARACTERISTICS OF PRIVATE REITS: - 🧠 ANSWER ✔✔-PRIVATELY
ISSUED AND NARROWLY HELD
-NOT ON STOCK EXCHANGE
-BECAUSE DATA ARE LIMITED TO IRS FILINGS, PRIVATE REIT
COUNTS AND INFO ARE DIFFICULT TO OBTAIN
-LESS LIQUID THAN PUBLIC REITS
-ABOUT 800 PRIVATE REITS TOTAL
100% GUARATEED SUCCESS
COPYRIGHT©PROFFKERRYMARTIN 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE.
PRIVACY STATEMENT. ALL RIGHTS RESERVED
