Lesson

Non-liquid real estate investment trusts (REITs) are pooled investments that allow investors to invest in a diversified portfolio of real estate properties. These investments are considered non-liquid because they cannot be easily bought or sold on a public exchange, making them more difficult to convert into cash. Investors should be aware of the risks associated with non-liquid investments, such as limited access to funds and potential loss of principal.

Practice Question #1

Which of the following best describes a non-liquid REIT?

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Terms

Non-liquid REIT:
A real estate investment trust that cannot be easily bought or sold on a public exchange.

Practice Question #2

What is a potential risk associated with investing in non-liquid REITs?

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Do Not Confuse With

Liquid REIT:
A real estate investment trust that can be easily bought and sold on a public exchange.

Practice Question #3

Which of the following is NOT a characteristic of non-liquid REITs?

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Historical Example

In the early 2000s, many investors were attracted to non-liquid REITs due to their high dividend yields and perceived stability. However, during the financial crisis of 2008, some non-liquid REITs experienced significant declines in value, and investors found it difficult to sell their shares due to the lack of liquidity.

Practice Question #4

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Real-World Example

An investor decides to invest in a non-liquid REIT with a portfolio of commercial properties, such as office buildings and shopping centers. The investor receives regular dividend payments from the rental income generated by the properties but may need help selling their shares to access their funds quickly.

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Rhyme

Non-liquid REITs, a real estate treat, but beware the risk when it's time to retreat.

Practice Question #6

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Thresholds to Remember

- 90% annual distribution requirement: REITs must distribute at least 90% of their taxable income to shareholders annually as dividends. - 75% income test: At least 75% of a REIT's gross income must come from real estate-related sources, such as rent, mortgage interest, or property sales. - 75% asset test: At least 75% of a REIT's total assets must be invested in real estate, cash, or government securities.

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Threshold Examples

- 90% annual distribution requirement example: If a REIT has $1 million in taxable income, it must distribute at least $900,000 to shareholders as dividends. - 75% income test example: If a REIT has $1 million in gross income, at least $750,000 must come from real estate-related sources. - 75% asset test example: If a REIT has $10 million in total assets, at least $7.5 million must be invested in real estate, cash, or government securities.

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Pitfalls to Remember

- Failure to meet requirements:
If a REIT fails to meet any of the thresholds mentioned above, it may lose its REIT status and be subject to corporate taxation, which could negatively impact shareholder returns.

Practice Question #9

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