Epstein File EFTA01384994: Asset (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01384994: Asset (DS10)

Financial RecordDate unavailableEFTA013849941 keyword hits

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Document discussing REIT (Real Estate Investment Trust) asset tests and requirements, including provisions regarding the ten-year recognition period for built-in gains on acquired assets. The excerpt addresses compliance thresholds for the 5% and 10% asset tests and tax treatment of gains during the recognition period.

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🔑 Evidence Keywords

asset

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Excerpt 1

If we fail to satisfy any of the REIT **asset** tests, as described below, other than a failure by a de minimis amount of the 5% or 10% assets tests, and we

Excerpt 2

of such **asset** during the ten-year period beginning on the date on which we acquired the **asset**, then, to the extent of any "built-in gain," such gain will

Excerpt 3

basis in such **asset** as of the beginning of such recognition period.