Reit Testing Checklist For Investors
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FAQ
Real estate investment trusts (REITs) must, on a quarterly basis, meet the following tests as to the nature of their investments: (1) At least 75 percent of the value of the REIT's assets must be in real estate assets, cash and cash items, and government securities (IRC § 856(c)(4)(A)).
REIT Valuation is commonly performed by analysts using the following 4 approaches: Net asset value (?NAV?) Discounted cash flow (?DCF?) Dividend discount model (?DDM?) Multiples and cap rates.
A REIT cannot own by vote or value more than 10% of a corporation's outstanding securities. A REIT's taxable REIT subsidiary stock may not have value exceeding 20% of the REITs gross assets.
Beginning with its second taxable year, a REIT must meet two ownership tests: it must have at least 100 shareholders (the 100 Shareholder Test) and five or fewer individuals cannot own more than 50% of the value of the REIT's stock during the last half of its taxable year (the 5/50 Test).
To calculate NAV for U.S.-based REITs, project the 12-month forward Net Operating Income from properties, divide it by an appropriate Cap Rate or Yield (based on similar transactions or companies in the market), and then take the market value of the other assets and add them up.