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  • Real Estate Investment Trusts

Real Estate Investment Trusts

Beers + Cutler provides audit, tax and business advisory services to the leading real estate investment trusts (REITs) in the region. Our firm offers a wide range of services to REITs, including the following:

Tax

  • Tax planning for UPREIT and DownREIT partnerships
  • FAS 109 and FIN 48 calculations for Taxable REIT subsidiaries ("TRSs")
  • Section 704(c) modeling for UPREIT and DownREIT partnerships
  • Tax planning for tax-exempt organizations investing in real estate
  • Section 1031 exchange planning
  • State tax planning for REITs and TRSs
  • Cost segregation
  • Compensation planning, including partnership options and profit interests
  • Quarterly asset and income testing
  • Annual "earnings and profits" calculations for shareholder reporting
  • Tax projections for investors
  • Tax planning for asset acquisition and disposition activity
  • Tax compliance services

Assurance and Business Advisory Services

  • Internal audit and 404 compliance services
  • Outsourced accounting services
  • Risk management
  • System reviews
  • Merger and acquisition due diligence
  • Operational planning for UPREIT and DownREIT partnerships

For more information, contact Randall Barrus.

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