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Expert Analysis

New Tax Guidance Is REIT-Friendly

Law360, New York ( September 5, 2014, 12:19 PM EDT) -- On Aug. 22, 2014, the Internal Revenue Service issued Revenue Procedure 2014-51, 2014-37 I.R.B., which provides helpful guidance to real estate investment trusts that own distressed mortgage loans. The new guidance modifies guidance the IRS had previously provided in Revenue Procedure 2011-16, 2011-5 I.R.B. The new guidance is effective for all open tax years, and therefore has, as a taxpayer-friendly modification, retroactive effect....

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