[SIE] 41, REITs

Open Exam Prep · Jan 18, 2026 · 3m

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and CFP designation. He is passionate about opening up information to help everyone prepare better for financial certification exams. This episode covers content for the SIE Exam. In this episode you will learn: - The "75-75-90" rule for a REIT to maintain its tax-advantaged status. - How REITs avoid corporate taxation through the conduit or pass-through theory. - The key differences between Equity REITs (rent income) and Mortgage REITs (interest income). - The tax treatment of…