Federal Tax Legislation

• IRS Restructuring Bill Enacted: Grandfathered Paired Share REITS Limited (August 1, 1998)

Liquidating REIT Legislation

• National Policy Bulletin: Congress Begins Work On Tax Cut Legislation (September 18, 1998)

• National Policy Bulletin on Proposed Legislation Aimed at Ending Liquidating REIT Abuse (May 25, 1998)

Real Estate Investment Trust Simplification Act of 1997 ("REITSA")

• Detailed Discussion of REITSA (Autumn 1997)

• Floor Statement By Senator Orrin G. Hatch On REITSA (June 12, 1997)

• Real Estate Investment Trust Simplification Act (August 5, 1997)

• Rep. Shaw's Introductory Remarks on REITSA (March 21, 1997)

• Summary of REITSA (August 1997)

Provisions in FY '01 Budget

• NAREIT Statement Submitted to Ways & Means Committee (February 23, 2000)

• NAREIT Detailed Analysis of the REIT and Real Estate Related Items in the Administration's FY 2001 Proposed Budget (February 10,2000)

• Excerpts of REIT and Real Estate Related Items from the Treasury Department Explanation of the Administration's FY 2001 Proposed Budget (February 7, 2000)

• Joint Committee on Taxation Description of Real Estate Related Items in the FY 2001 Budget Proposal (March 6,2000)

REIT Provisions in the Administration's Proposed Fiscal Year 2000 Budget

• NAREIT's Written Statement to the House Ways & Means Committee on Revenue Provisions in the Administration's FY 2000 Budget (March 10, 1999)

• Summary of Proposals (February 2, 1999)

• Text of the REIT-Related Provisions from the Administration's Fiscal Year 2000 Budget (February 1, 1999)

• Excerpt from the Treasury Department Explanation of the REIT-Related Items in the Fiscal Year 2000 Budget (February 1, 1999)

REIT Provisions in the Administration's Proposed Fiscal Year 1999 Budget

• NAREIT Written Statement to the House Ways and Means Committee on Revenue Provisions in the Administration's FY 1999 Budget (March 11, 1998)

• NAREIT's "Talking Points" on Built-in Gains (March 9, 1998)

• NAREIT's "Talking Points" on Permissible REIT Investments
  (March 9, 1998)

• NAREIT's "Talking Points" on Closely-Held REITs (March 9, 1998)

• REIT Provisions In The Administration's Proposed Budget (February 2, 1998)

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