Leveraged Real Estate Investments by Tax-Exempt and Taxable Investors

Comparing the Forms of Investment

Authors

  • Gilbert G. Menna Goodwin, Procter & Hoar, Boston, MA

DOI:

https://doi.org/10.1016/1057-0810(91)90013-O

Abstract

This article evaluates real estate investments by entities that include tax- exempt and taxable investors where the investor leverages its acquisitions. The advantages and disadvantages of four investment vehicles-partnerships, REITs, special-purpose trusts, and a multiple-entity structure that combines a partnership with a REIT-are discussed. The author concludes that the most flexible investment vehicle is the multiple-entity partnership/ REIT structure.

The Journal of Real Estate Taxation, Vol. 17, No. 3 (Spring 1990), pp. 231- 249. (Reprinted with permission of Warren, Gorham & Lamont, Inc. All rights reserved.)

Published

1991-06-30

How to Cite

Menna, G. G. (1991). Leveraged Real Estate Investments by Tax-Exempt and Taxable Investors: Comparing the Forms of Investment. Financial Services Review, 1(1), 81. https://doi.org/10.1016/1057-0810(91)90013-O

Issue

Vol. 1 No. 1 (1991): Financial Services Review

Section

Abstracts of Articles on Individual Financial Management

License

Copyright (c) 1991 JAI Press Inc.

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