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...Reits requirements ownership or fewer entities may not own more of the outstanding shares test no one shareholder owns than pension funds excluded reit must be transferable and held by at least persons managed a board directors trustees incorporated in states dc as taxable entity management managers passive employees actively engage managing operating properties includes providing service collecting rents from tenants set policy rental terms choose sign leases make decisions about allowed to subsidiary trs modernization act effective can provide services others previously this was debt payments are limited ensure that actually pays income taxes assets real estate cash govt securities other considered but its stocks subsidiaries stock non corporations have voting any corporation another whose owned for federal tax purposes...