Entity Classification. (a) ACRC Seller will be either a domestic partnership or a disregarded entity of a domestic corporation, in each case for U.S. federal income tax purposes. (b) Guarantor will continue to qualify as a REIT.
Appears in 5 contracts
Sources: Amendment No. 4 to Third Amended and Restated Master Repurchase and Securities Contract (Ares Commercial Real Estate Corp), Omnibus Amendment to Repurchase Documents (Ares Commercial Real Estate Corp), Master Repurchase and Securities Contract (Ares Commercial Real Estate Corp)