Real Estate Investment Trusts (REITs) are a vehicle to make 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 in-depth look at the REIT asset tests and is geared toward professionals who have a working knowledge of REITs. This course looks at the application of the real property regulations issued by Treasury in 2016.