, .
, . . . , .
, , . . . : , . , , real estate, , . REIT (Real Estate Investment Trust) ( ).
REIT-
REIT , -, , . . , . REIT, ( ) .
REIT 1880- . , . , . 1930- , , . 30 pass-through entities ( , ) . , 1960 . (The real estate investment trust tax provision). REIT, , , . , , , .
|
|
1990- . CBS MarketWatch , 80 % ( ) (safe haven), . . . REIT , , , .
, (Internal Revenue Code):
- ;
- (trustees);
- 100 ;
- ;
- , , 90 % ;
- 50 % ;
- , 75 % ;
- , , 75 % ;
- 20 % .
REIT .
1) (Equity REITs). 96 % . , . REIT , , , . REIT .
2) (Mortgage REITs). 1-2 % . . REIT , (mortgage backed securities). , .
3) (Hybrid REITs). 2-3 % . REIT , .[8]
REIT-, REIT-. REIT , -, , . . , . .
|
|
. , :
1) , , . : ( ) ( ).
2) , , .
3) , - .
4) 2011 , , , , . , , , , .
5) REIT-, REIT-. REIT , -, , . . , . .