Real estate investment trust

A real estate investment trust (REIT) is a company that owns, and in most cases, operates income-producing real estate. REITs own many types of commercial real estate, ranging from office and apartment buildings to warehouses, hospitals, shopping centers, hotels and even timberlands. Some REITs also engage in financing real estate. Created by the U.S. Congress in 1960, REITs were designed to provide a real estate investment structure similar to the structure mutual funds provide for investment in stocks. REITs are strong income vehicles because REITs must pay out at least 90 percent of their taxable income in the form of dividends to shareholders.

REITs can be publicly traded on major exchanges, public but non-listed or private. The two main types of REITs are Equity REITs and Mortgage REITs. In November 2014, Equity REITs were recognized as a distinct asset class in the Global Industry Classification Standard by S&P Dow Jones Indices and MSCI. The key statistics to examine in a REIT are net asset value (NAV), funds from operations (FFO), and adjusted funds from operations (AFFO).

Property

In the abstract, property is that which belongs to or with something, whether as an attribute or as a component of said thing. In the context of this article, property is one or more components (rather than attributes), whether physical or incorporeal, of a person's estate; or so belonging to, as in being owned by, a person or jointly a group of people or a legal entity like a corporation or even a society. (Given such meaning, the word property is uncountable, and as such, is not described with an indefinite article or as plural.) Depending on the nature of the property, an owner of property has the right to consume, alter, share, redefine, rent, mortgage, pawn, sell, exchange, transfer, give away or destroy it, or to exclude others from doing these things, as well as to perhaps abandon it; whereas regardless of the nature of the property, the owner thereof has the right to properly use it (as a durable, mean or factor, or whatever), or at the very least exclusively keep it.

In economics and political economy, there are three broad forms of property: private property, public property, and collective property (also called cooperative property).

Uniregistry

Uniregistry is a Cayman Islands-based domain name registry that administers the generic top-level domains .audio, .auto, .blackfriday, .car, .cars, .christmas, .click, .diet, .flowers, .game, .gift, .guitars, .help, .hiphop, .hiv, .hosting, .juegos, .link, .lol, .mom, .photo, .pics, .property, .sexy, and .tattoo. In February 2012, the related company Uniregistrar Corporation became an ICANN-accredited registrar and launched under the licensed Uniregistry brand name in 2014.

History

Uniregistry Corporation was officially founded in 2012 by Frank Schilling, one of the largest private domain name portfolio owners in the world, and registered in the Cayman Islands. However, the domain Uniregistry.com was registered six years earlier and the company filed an intent to use the name in the Cayman Islands in 2010. Trademark applications for the "Uniregistry" mark and its stylized "U" logo were filed in 2012. That year, Schilling invested $60 million and applied for 54 new top-level domains. Uniregistrar Corporation became an ICANN-accredited registrar in February 2013. In January 2014, Uniregistry Inc. became a subsidiary in Newport Beach, California to house a West Coast service and support team. The registrar began operating under the licensed Uniregistry brand name in 2014. Uniregistry's registry infrastructure was designed by Internet Systems Consortium (ISC) and Uniregistry subsequently purchased its infrastructure in 2013.

Conflict of laws

Conflict of laws or private international law (both terms are used interchangeably) concerns relations across different legal jurisdictions between persons, and sometimes also companies, corporations and other legal entities.

Choice of laws

Courts faced with a choice of law issue have a two-stage process:

Fund

Fund may refer to:

475 fund

In United States tax law, a section 475(f) fund is a hedge fund that elects to mark to market all its unrealized gains and losses, as allowed by the provisions of section 475(f) of the Internal Revenue Code. This can lead to a much faster recognition of gain, but also lessens the tax fees due to the high cost of performing the appropriate analysis for a non-475 fund.

References

130–30 fund

A 130–30 fund or a ratio up to 150/50 is a type of collective investment vehicle, often a type of specialty mutual fund, but which allows the fund manager simultaneously to hold both long and short positions on different equities in the fund. Traditionally, mutual funds were long-only investments. 130–30 funds are a fast-growing segment of the financial industry; they should be available both as traditional mutual funds, and as exchange-traded funds (ETFs). While this type of investment has existed for a while in the hedge fund industry, its availability for retail investors is relatively new.

A 130–30 fund is considered a long-short equity fund, meaning it goes both long and short at the same time. The "130" portion stands for 130% exposure to its long portfolio and the "30" portion stands for 30% exposure to its short portfolio. The structure usually ranges from 120–20 up to 150–50 with 130–30 being the most popular and is limited to 150/50 because of Reg T limiting the short side to 50%.