By: Amanda Wilson Earlier this year, I discussed the IRS's recent no rule policy on spin-offs, and how that would likely have a chilling impact on spin-offs, particularly the common practice of businesses spinning off their real estate in a REIT...

By Amanda Wilson With the introduction of the RIDEA structure in 2007, REITs have become an increasingly popular tax structure for senior housing. REITs offer many tax advantages, such as providing the REIT entity with a tax deduction for dividends...