Real Estate Investment Funds and the ERISA "Plan Asset" Regulations
Article Abstract:
By structuring the funds as a "real estate operating company" or by limiting or prohibiting pension plan investments in their fund, real estate investment funds can avoid becoming pension plan fiduciaries under the Employee Retirement Income Security Act of 1974.
Publication Name: Real Estate Finance Journal
Subject: Real estate industry
ISSN: 0898-0209
Year: 2001
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Taxation - acquiring real estate through an IRA, Roth IRA, or SEP
Article Abstract:
The taxation aspects of real estate acquisition through Individual Retirement Accounts, Simplified Employee Plans, or rolling over of 401(k), 403(b) plans etc., into IRA for such acquisition are discussed.
Publication Name: Real Estate Finance Journal
Subject: Real estate industry
ISSN: 0898-0209
Year: 2006
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The sale-leaseback: an evolving real estate finance tool
Article Abstract:
The applications of sale-leaseback financing have expanded. This technique is now suitable for conventional and non-conventional owners and users of corporate real estate.
Publication Name: Real Estate Finance Journal
Subject: Real estate industry
ISSN: 0898-0209
Year: 2000
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