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.

Real estate investment trusts, Real Estate Invest Trusts, Laws, regulations and rules, Pension funds, Fiduciary duties

---

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.

Commercial Banks, Investment Banking and Securities Dealing, Bank Individual Retirement Accounts, Employee Loan & Savings Plans, Usage, Individual retirement accounts, Salary reduction savings plans, 401K plans, Company financing, Simplified employee pensions

---

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.

Similar abstracts:

• Abstracts: Investment funds give thumbs up to property. Quintain aims for July flotation. Analysts give thumbs-up to smaller property firms
• Abstracts: Thames Valley turnaround. All hype but no speculation. Time to test the waters
• Abstracts: Private investors show the way. Orient express beats UK funds. Hedging your bets
• Abstracts: Positive reinforcement. Suite satisfaction. A silk purse solution
• Abstracts: Revolution in real estate. An open relationship. No need to shop around

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.