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REIT

(Real Estate Investment Trust)

A REIT (Real Estate Investment Trust) is a company that owns/operates income-producing real estate, required by law to distribute 90% of taxable income as dividends. There are ~225 publicly traded U.S. REITs with $1.2 trillion market cap.

REITs provide liquid real estate exposure without property management. Types include equity (apartments, malls), mortgage (real estate loans), and hybrid. Average dividend yields are 3-5%, higher than
S&P500's 1.5%. REITs outperformed stocks over 25 years (11.4% vs 10.3% annualized). Specialized REITs now exist for data centers, cell towers, and even timberland. Unlike LLCs, REITs avoid corporate tax but have strict ownership and asset tests.
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