Dean A. Halfacre is a Partner at Deloitte Tax LLP. He is a Certified Public Accountant (California, Georgia and Virginia) and a member of the American Institute of Certified Public Accountants and the National Association of Real Estate Investment Trusts.
B.S., College of Charleston (1992)
Bloomberg Tax Management Portfolios
The Portfolio, Real Estate Investment Trusts, discusses the requirements for qualification as a real estate investment trust (REIT) and the tax treatment of its operation.