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Client Alert April 26, 2024

IRS and Treasury Issue Final Regulations Regarding Domestically Controlled REIT Qualification Test

The Final Regulations modify the “look-through” rule for certain domestic C corporations, and introduce a new ten-year transition rule.

Client Alert September 2, 2021

A Primer on Real Estate Investment Trusts, Business Trusts and Stapled Trusts in Singapore

This primer provides an overview of the structure of real estate investment trusts (also known as REITs) in Singapore, the main regulations regulating them, the process to getting listed on the SGX-ST as well as the various ways of acquiring control of these vehicles post-listing.