Real Estate Investment Trusts (REITs) are a vehicle to make an investment in real estate attainable to the general investing public. REITs are a tax-efficient vehicle for making these investments. The rules for REITs are quite complex and unique. This course provides an overview of Real Estate Investment Trusts geared toward people who are new to REITS. It provides a high-level definition and overview of the organizational requirements, ownership, income, and asset tests and distribution requirements that are key to the structure of REITs. This course provides a foundation on which a robust, deeper understanding of REITs can be built.