The document outlines multiple exit strategies for a Real Estate Investment Trust (REIT) with a focus on Qualified Opportunity Funds (QOF) and Qualified Opportunity Zones (QOZ). It discusses three main strategies: IPO, Asset-by-Asset Sale, and Conversion to Partnership. Each strategy is designed to maximize tax benefits for investors holding shares for at least 10 years, including tax-free disposition and FMV basis step-up. The document also addresses potential market conditions and tax implications related to depreciation recapture.
doj/DataSet10/EFTA01375669.pdf
{"title":"Multiple Exit Strategies for a REIT","document_type":"other","reference_numbers":["DB-SDNY-0071225","SDNY_GM_00217409","EFTA01375669"]}