What are the benefits of operating as a real estate investment trust (REIT)?

What Is a Real Estate Investment Trust? The United States of America Congress established real estate investment trusts (REITs) in 1960 as an amendment to the Cigar Excise Tax Extension of 1960. The provision allows individual investors to buy shares in commercial real estate portfolios that receive income from a variety of properties.

A company that qualifies as a REIT generally is permitted to deduct dividends paid to stockholders from its taxable income, which reduces the amount ofUnited States of America (USA) corporate-level tax the REIT is required to pay. As a result, and to comply with certain (USA) distribution requirements applicable to REITs, most REITs distribute at least 100% of their taxable income to stockholders and, therefore, do not pay USA federal corporate-level taxes in most circumstances.

Most USA states follow this USA federal tax treatment and allow REITs to deduct dividends paid to stockholders from their taxable income for USA state tax purposes. Certain REIT subsidiaries, however, are fully subject to their respective Country / federal and or state corporate-level income taxes, such as Australian Managed Investment Trusts (MIT).

Where is Americold located?

Our Australian Support Center (ASC) is located at 560 Reservoir Rd, Prospect NSW 2148. In addition, we have business development and operations offices located internationally in the United States, New Zealand, Canada, and Argentina. Visit our Facilities page for more information and an interactive map.

Does Americold lease or own its facilities?

Americold primarily owns its facilities, though in some cases Americold provides staff for customer-owned facilities or leases buildings if that’s a better fit for a specific program or location. Learn more about our sites on our Facilities page.

How do I know if my business could benefit from automation?

Our in-house supply chain engineers and architects are industry experts in all forms of automated design. We have full-line facility design capabilities, competitive with any paid consulting firm, and the full process is in-house: Design, Build, Operate. We have extensive experience in rationalisation of technologies through data analysis, design alternative evaluation, supplier selection, and business case assessment.