How are REITs impacted by the Jobs Act?

On December 15, 2017, the Conference Committee of the U.S. Congress approved the Tax Cuts and Jobs Act (the “Jobs Act”). The Jobs Act is expected to be approved by both Houses of Congress and signed by President Trump. The Jobs Act is generally favorable for real estate investment trusts (“REITs”). This article summarizes the impact of the Jobs Act on REITs, with commentary on whether the changes are positive or negative for REITs. This article does not address all changes in the Jobs Act that could impact REITs, including compensation-related changes and international changes.

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