Real Estate Holding Company That Is Not an Excepted Investment Fund

If the real estate holding company does not qualify as an excepted investment fund (EIF):

Block A: If the real estate holding company is not an excepted investment fund (EIF), describe the purpose or business conducted through the company and specify the company’s location, unless the company is publicly traded.

Underlying Assets: Because you have determined that the company is not an excepted investment fund, you need to report the real estate holding company’s underlying assets. Below the description of the real estate holding company, list the name of each underlying asset that individually was worth more than $1,000 at the end of the reporting period or that individually produced more than $200 in income during the reporting period.

Block B: Because you have determined that the real estate holding company is not an excepted investment fund, you do not need to provide the overall value for the real estate holding company. Instead, you need to provide the individual value of each underlying asset. For each underlying asset reported, mark the “Amount” column in Block B that corresponds to its value.

EIF: Do not mark the “Excepted Investment Fund” column for the real estate holding company itself. However, for each underlying asset that is not an individual company (i.e., it is an investment fund or holding company) evaluate whether the underlying asset is an excepted investment fund. Mark the “Excepted Investment Fund” column for each underlying asset that qualifies.

Block C: Because you have determined that the real estate holding company is not an “excepted investment fund,” you do not need to provide the overall income for the real estate holding company. Instead, you need to provide the income produced by each underlying asset. For each underlying asset reported, mark the “Amount” column in Block C that corresponds to the amount of income produced during the reporting period. If the underlying asset does not qualify as an excepted investment fund and produced more than $200 in income, you also need to specify the type of income by marking the applicable “Type” column(s).

 

This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.

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