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    Public and private real estate investment trusts (REITs) are subject to complex rules set forth in the Internal Revenue Code and compliance with such rules demands extensive technical knowledge. Locke Lord's many years of experience and skill in REIT tax issues have made this a specialty area for the firm. We help clients organize REITs (including umbrella partnerships or UpREITs), maintain REIT qualification and engage in the full spectrum of transactions involving REITs. We also help with structuring and other advice relating to UpREIT partnerships, DownREIT partnerships, taxable REIT subsidiaries and other entities in which our REIT clients invest.

    Our team handles the full spectrum of tax, regulatory, financial, organizational and other matters, including initial public offerings, public and private offerings of equity and debt securities, restructurings, merger and acquisition transactions and going-private transactions. Our significant experience in REIT merger and acquisition transactions includes large public mergers as well as private mergers and acquisitions. We also form UpREIT and downREIT partnership structures and assist clients with transactions using partnership units to acquire real estate or other entities.

    We help clients structure and effect acquisition and other investment transactions and advise clients on tax and regulatory matters while still meeting their business objectives. We have helped some of the most prominent REITs in the U.S. achieve market and investment success, and we are recognized as one of the nation's preeminent counselors to public and private REITs. Our clients include some of the top-ranked REITs in the country, including national and international owners/operators of apartment complexes, student housing, industrial and warehouse properties, hotels, office buildings and shopping centers as well as national and international mortgage REITs.

    Locke Lord's REIT team is consistently ranked among the top five REIT groups nationally by The American Lawyer Corporate Scorecard and is recognized for technical competence, client service, efficient project completion and innovative ideas and approaches.

    Locke Lord's lawyers stay apprised of industry trends and understand the legal and business underpinnings of complex REIT structures and transactions. Our REIT tax lawyers work hand-in-hand with colleagues from our corporate and securities, financial services and real estate areas to provide our clients with the added benefit of in-depth knowledge in those areas.

    The Firm's REIT lawyers have a broad industry perspective shaped by extensive involvement in trade and legal associations and by practical industry experience. We are one of three law firms represented on the Board of Governors for the National Association of Real Estate Investment Trusts (NAREIT). Our clients also benefit from our leadership and participation in the National Multi-Family Housing Association, the Pension Real Estate Association and on the Government Relations Committee for NAREIT.

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