Epstein Index›Documents›EFTA01384996
💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01384996: Treat (DS10)

Financial RecordDate unavailableEFTA013849961 keyword hits
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This document is a tax or financial instrument memorandum discussing Real Estate Investment Trust (REIT) treatment of assets acquired when default was not imminent or anticipated, and the REIT's election to classify such assets for tax purposes. The excerpt addresses conditions under which REITs may make specific tax treatment elections.

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🔑 Evidence Keywords
treatmemorandum

📋 Key Excerpts1

PersonKeyword
Excerpt 1
was made, entered into or acquired by the REIT at a time when default was not imminent or anticipated and (3) for which such REIT makes an election to **treat**

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Source: U.S. Department of Justice

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