An UPREIT is a partnership structure, while a DownREIT is a corporation. UPREITs allow investors to defer paying capital gains taxes on the sale of their properties, while DownREITs do not.
What is an UPREIT vs DownREIT structure?
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An UPREIT is a partnership structure, while a DownREIT is a corporation. UPREITs allow investors to defer paying capital gains taxes on the sale of their properties, while DownREITs do not.
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