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On April 24, 2024, the IRS and the U.S. Department of Treasury ("Treasury") issued final regulations relating to the qualification of a real estate investment trust ("REIT") or a registered investment company.

United statesDavid berkeCounsel internationalUs department of treasuryBar associationInvestment councilCommittee on taxationFinal regulationsProposed regulationsRegulatory position priorForeign investmentReal property tax actTreasury regulationsChief counselJoint committeeRelief from