investment trust regulations

Photo: Odilon Dimier | Getty Images Investment trusts-Technical Note Draft regulations - approval of companies as investment trusts and the treatment of transactions entered into by investment trusts. http://www.hmrc.gov.uk/drafts/investment-trusts-tn.htm The Real Estate Investment Trust: State Law Problems 1962. The Real Estate Investment Trust: State Law. Problems. This Article is brought to you for free and open access by The Fordham Law School Institutional . http://ir.lawnet.fordham.edu/cgi/viewcontent.cgi?article=1750&context=flr Widely Held Fixed Investment Trust Tax Reporting | Scottrade ... Get ready for some new tax reporting requirements this tax season. . WHFITs are fixed investment trusts (meaning the original holdings of the trust are not . http://research.scottrade.com/Public/knowledgecenter/knowhownews/intheknow.asp?nlid=3d49b116b87b432b815608f97698cd32

Photo: Spencer Platt | Digital Planet Design Frequently Asked Questions about Real Estate Investment Trusts has a specific statute for REIT trusts and has developed an expertise in such law. According to the National. Association of Real Estate Investment Trusts . http://www.mofo.com/files/Uploads/Images/FAQ_REIT.pdf UK - Investment trusts - new regime - Norton Rose LLP Dec 15, 2011 . The regulations which trigger the introduction of the new regime for investment trusts have now been passed. The new rules will apply in . http://www.nortonrose.com/knowledge/publications/59353/uk-investment-trusts-new-regime

Photo: Tetra Images | Getty Images A Guide to Unit Investment Trusts - Investment Company Institute prospectus (see Regulation and Disclosure, page 10). UITs employ a “buy-and- hold” investment strategy: once the trust's portfolio is selected, its securities . http://www.ici.org/pdf/bro_g2uits_p.pdf The Investment Trust (Approved Company) (Tax) Regulations 2011 These Regulations make provision as to the approval of companies as investment trusts for the purposes of sections 1158 and 1159 of the Corporation Tax Act . http://www.legislation.gov.uk/uksi/2011/2999/contents/made Draft Investment Trust (Approved Company) (Tax) Regulations 2011 Dec 6, 2011 . The regulations complete the process of making changes to introduce a new tax framework for investment trusts. Combined with amendments . http://www.publications.parliament.uk/pa/cm201012/cmgeneral/deleg2/111206/111206s01.htm

Photo: Spencer Platt | Getty Images About The Investment Trusts Association, Japan - ?????? When the Securities Investment Trust Law was amended in August 1967, the new chapter about the Association was added into the Law, and the self- regulatory . http://www.toushin.or.jp/english/about/profile/ United Kingdom - Final draft investment trust regulations | KPMG ... Nov 18, 2011 . A draft statutory instrument was recently published in connection with reforms of the tax regime for investment trust companies. http://www.kpmg.com/global/en/issuesandinsights/articlespublications/taxnewsflash/pages/united-kingdom-final-draft-investment-trust-regulations-published.aspx Real Estate Investment Trusts Handbook, 2011-2012 ed. (Securities ... Nov 21, 2011 . Guide your Real Estate Investment Trusts (REIT) clients safely through the pitfalls of federal tax requirements, SEC rules, and state Blue Sky . http://store.westlaw.com/real-estate-investment-trusts-handbook-2011-2012-securities-law-series/163429/13516628/productdetail

Photo: Peter Cade | Getty Images 26 USC § 856 - Definition of real estate investment trust | LII / Legal ... A real estate investment trust which meets the requirements of this paragraph at the close of any quarter shall not lose its status as a real estate investment trust . http://www.law.cornell.edu/uscode/text/26/856 REITs: Real Estate Investment Trusts: REIT Law Firm: REIT Lawyers ... REITs. Real estate investment trusts (REITs) are a special form of tax-advantaged business entity created for the specific purpose of encouraging widespread . http://www.andrewskurth.com/practices-REITs.html Investment Company Registration and Regulation Package Mar 2, 2012 . 26, 1981), for a discussion of the regulatory system applicable to BDCs. (b) Unit investment trusts (“UITs”) are investment companies that do not . http://www.sec.gov/divisions/investment/invcoreg121504.htm

Photo: Tony Anderson | Getty Images 830 CMR 62.8.1 Fixed Investment Trusts (a) A fixed investment trust, as that term is defined in 830 CMR 62.8.1, is not, as an entity, engaged in any business, activity or transaction for purposes of M.G.L. . http://www.mass.gov/dor/businesses/help-and-resources/legal-library/regulations/62-00-income-tax/830-cmr-6281-fixed-investment-trusts.html Delaware statutory trust - Wikipedia, the free encyclopedia If the statutory trust is, or will become, a registered investment company, it must maintain a registered agent and a . http://en.wikipedia.org/wiki/Delaware_statutory_trust Regulations on Unit Investment Trust Funds | eHow.com Regulations on Unit Investment Trust Funds. Unit Investment Trusts are a type of investment company that sells shares of a pool of investments with a specific . http://www.ehow.com/list_6234587_regulations-unit-investment-trust-funds.html The Re-Emergence of Collective Investment Trust Funds Collective Investment Trust funds (“CITs”) have been available for decades (first . As defined in the Code of Federal Regulations - Title 12: Banks and Banking . http://www.nagdca.org/content.cfm/id/contributor22011the_reemergence_of_collective_investment_trust_funds

Photo: Getty Images The Investment Trust Regulations 2011 - Capita Financial Group Jan 9, 2012 . The Investment Trust Regulations 2011. The long awaited amendments to the Investment Trust regulations were approved by Parliament on 6 . http://www.capitafinancial.com/Fund-Administration-Solutions-library-articles-1626.htm 26 USC § 857 - Taxation of real estate investment trusts and their ... The Secretary may waive the requirements of paragraph (1) for any taxable year if the real estate investment trust establishes to the satisfaction of the Secretary . http://www.law.cornell.edu/uscode/text/26/857

Photo: iStock The Investment Trust (Approved Company) (Tax) Regulations 2011 The final draft of the regulations have been published. http://www.hmrc.gov.uk/drafts/investment-trust.htm The Capital Markets (Real Estate Investment Trusts) (Collective Real Estate Investment Trust Scheme (Regulation 15) . investment trust that complies with the requirements of these Regulations and the terms “income real . http://www.cma.or.ke/index.php?option=com_docman&task=doc_download&gid=93&Itemid=102 Real Estate Investment Trust Income: Selected ... - Latham & Watkins Real Estate Investment Trust. Income: Selected Issues and. Recent Changes in the Law. Michael J. Brody, David O. Kahn, and Eric J. Matuszak *. Real estate . http://www.lw.com/thoughtLeadership/gross-income-test-and-changes-in-law-for-reits

Photo: PM Images | Getty Images § 1.851-7 Certain unit investment trusts. :: PART 1--INCOME TAXES ... For purposes of the Internal Revenue Code, a unit investment trust (as defined in paragraph (d) of this section) shall not be treated as a person (as defined in . http://law.justia.com/cfr/title26/26-9.0.1.1.1.0.1.7.html Massachusetts business trust - Wikipedia, the free encyclopedia Since mutual funds are investment companies and not operating companies, many . So, the Business Trust was created under Common-law right to contract to . http://en.wikipedia.org/wiki/Massachusetts_business_trust Real Estate Investing Through REITs - History and Benefits of REITs In response, Congress passed the Real Estate Investment Trust Act of 1960. The legislation exempted these special-purpose companies from corporate income . http://beginnersinvest.about.com/od/reit/a/aa101404.htm New UK Investment Trust Company Tax Regime - Final Regulations Nov 10, 2011 . The Investment Trust (Approved Company) (Tax) Regulations 2011 (the Regulations) have been published. Once the Regulations have been . http://www.herbertsmith.com/Publications/Taxandinvestmentfundsebulletin101111.htm

Photo: Ryan McVay | Photodisc | Getty Images 310 ILCS 90/ HOME Investment Trust Fund Act. "Participating jurisdiction" has the same meaning as in the regulations implementing the HOME Program. "Trust Fund" means the Federal HOME Investment . http://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=1440&ChapterID=29 Joint Investment Trust Law, 1994, and Regulations - Israel Securities ... Joint Investment Trust (Publication of Unit Price and Redemption Price in an Open Fund and Unit Price and its Value in a Closed Fund) Regulations, 1994 . http://www.isa.gov.il/Default.aspx?Site=ENGLISH&ID=1485,1498

Photo: Stockbyte | Getty Images Baker & McKenzie's Update on Thai REIT Law | Publications | Baker ... It is sometimes referred to as the Thailand Real Estate Investment Trust (REIT), . The Proposed REIT Regulations are expected to: (a) develop the structure of . http://www.bakermckenzie.com/RRBangkokUpdateThaiREITLawNov10/ Real Estate Investment Trusts Mar 17, 2011 . A Real Estate Investment Trust (REIT) is a collective investment scheme . According to existing SFC regulations, the dividend payout ratio of a . http://www.hkex.com.hk/eng/prod/secprod/reit/reit.htm Trust Banks in Japan Furthermore, following reform of the Investment Trust Law in 2000, investment trust management companies are now allowed to manage investment trusts which . http://www.shintaku-kyokai.or.jp/html/trustbanks/e-1-2.html Mizuho Securities : Japanese Law (Japanese legislation in English ... Act on Investment Trusts and Investment Corporations (J/E version) · Act on Prevention of Transfer of Criminal Proceeds (Law No. 22 of 2007) (PDF/170KB) PDF . http://www.mizuho-sc.com/english/ebond/law.html

Photo: Tony Pagliaroli | Getty Images The Real Estate Investment Trust - Scholarship Repository - College ... by the new provisions in the tax law approved on September 14,. 1960, for the Real Estate Investment Trust (REIT).' Section. 10(a) of P.L. 86-779 placed real . http://scholarship.law.wm.edu/cgi/viewcontent.cgi?article=3227&context=wmlr Draft investment trust companies guidance update for the Company ... Investment trusts: eligibility and approval requirements: contents . investment trust regime: form and contents of the application – Regulations. 6 to 9 . http://www.hmrc.gov.uk/drafts/inv-trust-guidance.pdf Sec. 218 HOME Investment Trust Funds - Regulations - Laws and ... The Secretary shall establish for each participating jurisdiction a HOME Investment Trust Fund, which shall be an account (or accounts as provided in section . http://www.hud.gov/offices/cpd/affordablehousing/lawsandregs/laws/home/suba/sec218.cfm

Photo: Indeed | Photodisc | Getty Images Maryland Business - Captive Real Estate Investment Trusts The Maryland modified income of a captive real estate investment trust . Maryland law defines a captive REIT as a corporation, trust or association that is: . http://business.marylandtaxes.com/taxinfo/captive.asp INVESTMENT TRUSTS AND THE EU's AIFM ... - Open Europe Jan 18, 2010 . effectively spell the end of the sector. In addition, investment trusts and VCTs are subject to a sufficient degree of regulation already, both at the . http://www.openeurope.org.uk/Content/documents/Pdfs/aifmd-trusts.pdf Australia - Managed Investment Trusts Update - More Amendments ... Recent amendments to the tax legislation are another positive step towards making Managed Investment Trusts (MITs) the investment vehicle of choice in . http://www.bakermckenzie.com/RRAustraliaManagedInvestmentTrustsUpdateAug10/

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