On September 7, 2025, the North American Securities Administrators Association (NASAA) approved amendments to its Statement of Policy Regarding Real Estate Investment Trusts (the “REIT Guidelines”), which were last amended in 2007. The proposed amendments were last put forth for public comment by NASAA on March 25, 2025.
The REIT Guidelines contain requirements for non-traded…
REIT capital raising in 2024 has surpassed 2023 and 2022 levels after having undergone a substantial decline after the COVID pandemic. According to the National Real Estate Investment Trust Association (Nareit), US REITs raised $23.3 billion from secondary debt and equity offerings in the third quarter of 2024 and approximately $65 billion in debt and…
As part of a panel discussion at the Practising Law Institute’s 2024 SEC Speaks Conference held on April 2, 2024, the Director of the SEC’s Division of Corporation Finance, Erik Gerding, highlighted several risks and disclosures relating to commercial real estate (CRE) that the Staff has recently focused on and expects to continue to focus…
On June 9, 2023, the Securities and Exchange Commission approved the clawback listing standards proposed by the New York Stock Exchange and The Nasdaq Stock Market, each as required by SEC Rule 10D-1. Listed companies have until December 1, 2023 to adopt and implement a compliant clawback policy. The policy must apply to any individual…
During the 2022 NAREIT REITwise conference, Mayer Brown partner Christina Thomas was interviewed to provide context regarding the US Securities and Exchange Commission’s (“SEC”) proposed rule changes and what’s behind the impetus for more robust disclosures. Christina also talked about how the SEC has discussed updating human capital management disclosure rules, in addition to…
March 23 – 25, 2021 | Webinar Conference
Hosted by Nareit, Sponsored by Mayer Brown
Mayer Brown is proud to be a Platinum Sponsor of REITwise 2021®: Nareit’s Law, Accounting & Finance Conference. This year’s REITwise conference covers the political, economic and market events that impact legal, financial, tax and accounting operations within REITs and…
February 22, 2021 Webinar
1:00 pm – 2:00 pm EST
Register here.
This briefing will provide attendees with a broad, yet focused educational program that presents a clear picture of legal, regulatory and tax considerations for real estate investment trusts (REITs). During this presentation hosted by the Practising Law Institute (PLI), Brian Hirshberg, Remmelt…
Our latest On point. focuses on real estate investment trusts (“REITs”). Established in 1960, REITs were designed to democratize real estate investing by providing retail investors with the opportunity to obtain passive gains from large-scale, income-producing real estate and mortgage portfolios. REITs typically receive preferential tax treatment in the form of no entity-level tax and…
