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Mortgage REIT Solutions


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Real estate investment trust (REIT) status brings statutorily sanctioned tax advantages to ownership of certain types of debt investments. However, these benefits require compliance with complex tax rules. A MREIT must constantly manage and monitor its activities so that REIT status can be maintained.

Mortgage REIT (MREITs) must carefully consider whether their current and planned investments qualify as “real estate assets” and whether gross proceeds from these investment and hedge activities qualifies as “good” REIT income. The fact that the tax rules, as originally drafted, were more focused on investment in physical real estate – rather than debt instruments – only adds to this complexity.

Deloitte’s Tax Analysis and Information Reporting for Debt Investments (TARDI) team combines its tax technical knowledge and hands-on transaction-related experience with Deloitte’s proprietary technologies to address the tax technical and data issues inherent in operating as an MREIT.

As used in this document, “Deloitte” means Deloitte Tax LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

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