Private Real Estate and Tax Efficiency

  1. 1. Return of Capital is not equivalent to Return of Principal. ROC is a tax designation which considers taxable income after non-cash, tax accounting adjustments such as depreciation and amortization.

Tax Equivalent Yield Example

Tax Equivalent Yield Example Chart
  1. 2. Does not include state-specific income taxes. After Tax Yields are based on the maximum federal tax rate of 39.6%, exclusive of the Affordable Care Act tax.

Form 1099-DIV

Form 1099-DIV Chart