Streams straight from the publisher. podnod never proxies or re-hosts episode audio.
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.
In this episode you will learn:
- How Equity REITs generate income from property rents versus how Mortgage REITs earn income from interest on loans.
- The 90% net investment income distribution rule that allows REITs to avoid corporate-level taxation.
- The critical tax trap: REIT dividends are taxed as non-qualified ordinary income to the investor, not at lower qualified dividend rates.
- The main risks for REITs, particularly interest-rate sensitivity for Mortgage REITs and general real estate market risk.
- The key advantages of REITs over direct real estate ownership, which are liquidity and diversification.
For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep
No links were found in this episode’s notes.