real(-)estate investment trust/REIT 〈美〉不动产投资信托 一种封闭式的公共基金，专门从事不动产投资，并将投资所得的绝大部分向股东分配。如果其将收入的95%用于股东分配，则可享受特殊的所得税待遇。不动产信托受1960年《不动产投资法》〔Real Estate Investment Act〕调整。(→investment company; real-estate mortgage trust)
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real-estate mortgage trust/REMT 〈美〉不动产抵押信托 不动产投资信托的一种，但其从事买卖业务的不是实际的不动产，而是在不动产上设定的抵押〔mortgage〕。简作「REMT」。(→real(-)estate investment trust)
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A company formed to acquire and manage a portfolio of diverse assets by investing money collected from different sources. • The Investment Company Act of 1940 defines the term as an issuer of securities that (1) is, holds itself out to be, or proposes to be engaged primarily in the business of investing, reinvesting, or
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umbrella-partnership real-estate investment trust. See REAL-ESTATE INVESTMENT TRUST.
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real-estate-mortgage investment conduit. An entity that holds a fixed pool of mortgages or mortgage-backed securities (such as collateralized mortgage obligations), issues interests in itself to investors, and receives favorable tax treatment by passing its income through to those investors. • Real-estate-mortgage investment conduits were created by the Tax Reform Act of 1986. They can be
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real-estate mortgage trust. A real-estate investment trust that buys and sells the mortgages on real property rather than the real property itself. — Abbr. REMT. Cf. REAL-ESTATE INVESTMENT TRUST.
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A company that invests in and manages a portfolio of real estate, with the majority of the trust’s income distributed to its shareholders. • Such a trust may qualify for special income-tax treatment if it distributes 95% of its income to its shareholders. — Abbr. REIT. See investment company under COMPANY. Cf. REAL-ESTATE MORTGAGE TRUST.
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real-estate investment trust. A company that invests in and manages a portfolio of real estate, with the majority of the trust’s income distributed to its shareholders. • Such a trust may qualify for special income-tax treatment if it distributes 95% of its income to its shareholders. — Abbr. REIT. See investment company under COMPANY. Cf.
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A limited partnership used by a real-estate investment trust to acquire investment properties in exchange for shares in the partnership. See umbrella-partnership real-estate investment trust under REAL-ESTATE INVESTMENT TRUSTT.
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UPREIT ([schwa]p-rIt). See umbrella-partnership real-estate investment trust under REAL-ESTATE INVESTMENT TRUST.