04 June 2026

Tuesday, July 14 | Navigating state tax implications for REITs (1 pm ET)

A journey from basics to advanced concepts

This webcast will examine the state and local tax treatment of real estate investment trusts (REITs), addressing the technical complexities with practical approaches. We will go through common pitfalls with REIT state income tax reporting: dividends-paid-deduction mechanics, net operating loss (NOL) utilization and combined reporting regimes. As we delve into more advanced considerations, we will discuss transaction and transfer-tax obligations, emerging legislative developments, and critical 2025 filing season considerations.

The following topics will be discussed:

  • REIT basic concepts for state and local taxation
  • Dividends-paid-deduction complexities
  • NOL utilization considerations
  • Combined reporting requirements
  • Transaction and transfer-tax considerations
  • State legislative updates impacting REITs
  • Filing season reminders for tax year 2025

Date: Tuesday, July 14, 2026

Time: 1:00-2:00 p.m. ET New York; 10:00-11:00 a.m. PT Los Angeles

Panelists

Joe Betesh, Senior Manager, State & Local Tax, Ernst & Young LLP

Stuti Grover, Partner, State & Local Tax, Ernst & Young LLP

John Kort, Senior Manager, State & Local Tax, Ernst & Young LLP

Matt Sutterlin, Senior Manager, State & Local Tax, Ernst & Young LLP

Moderator

Amy McLocklin, Partner, State & Local Tax, Ernst & Young LLP

CPE credit offered: up to 1.2 depending on actual duration. Recommended field of study: Taxes. Learning objective: Describe state & local tax considerations for REITS, including practical tax approaches, reporting requirements and recent relevant legislative developments. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

EY webcast managed and produced by Ernst & Young LLP's Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.com and Barbara Kirchheimer | barbara.kirchheimer@ey.com

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Document ID: 2026-1195