The document outlines multiple exit strategies for a Real Estate Investment Trust (REIT), including IPO, asset-by-asset sale, and conversion to partnership. Each strategy is designed to maximize tax benefits for investors, particularly those holding Qualified Opportunity Fund (QOF) shares for at least 10 years. The strategies focus on tax-free disposition, FMV basis step-up, and protection of the 10-year Opportunity Zone tax benefit.
doj/DataSet10/EFTA01378914.pdf
{"title":"Multiple Exit Strategies for a REIT","document_type":"other","reference_numbers":["DB-SDNY-0076191","SDNY_GM_00222375","EFTA01378914"]}