1997-21

Type

PLR

Subject

6.04 - Dividend Reinvestment and Optional Cash Purchase Plans

Keywords

Dividend Reinvestment and Optional Cash Plans

Dividends Paid Deduction

Year

1997

Summary

Shareholder in DRIP and cash option purchase plan treats discount in both plans as dividend. Shareholder only in cash option plan not treated as receiving dividend.

Title

9750033

Guidance Tags

PLR - 9750033

Referenced By

N/A

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REITs, or real estate investment trusts, are companies that own or finance income-producing real estate across a range of property sectors. These real estate companies have to meet a number of requirements to qualify as REITs. Most REITs trade on major stock exchanges, and they offer a number of benefits to investors.

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REITs historically have delivered competitive total returns, based on high, steady dividend income and long-term capital appreciation. Their comparatively low correlation with other assets also makes them an excellent portfolio diversifier that can help reduce overall portfolio risk and increase returns. These are the characteristics of real estate investment.

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Nareit serves as the worldwide representative voice for REITs and real estate companies with an interest in U.S. real estate. Nareit’s members are REITs and other real estate companies throughout the world that own, operate, and finance income-producing real estate, as well as those firms and individuals who advise, study, and service those businesses.

1997-21

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