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REITs — The M&A Perspective

Charles Beer Head of Real Estate Tax at KPMG considers whether REITs will be involved in bids and corporate acquisitions and the tax consequences of being so
Real Estate Investment Trusts (REITs) have now been with us for seven months. Much has been written about the detailed conditions under which they must operate and the implications for companies seeking to convert to REIT status or to launch new REITs. However comparatively little has been said about the part that REITs may play in the wider corporate transaction market. In this article I consider the likelihood that REITs will be active in the M&A market as either purchasers or targets and the tax issues which will arise in either situation. I conclude by mentioning the potential use of REITs as receptacles for corporate...
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