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Search Results for:

Truth in Securities Law

Definitions

A US federal law designed to protect investors after the stock market crash of 1929; requires that investors receive financial and other significant information concerning securiti ...

Turn Key Project

Definitions

The construction of a project in which a third party is responsible for the total completion of a building, or for the construction of tenant improvements to the customized require ...

Umbrella Partnership Real Estate Investment Trust (UPREIT)

Definitions

Organizational structure where a REIT's assets are owned by a holding company for tax purposes.

Uncalled Capital Commitment

Definitions

The portion of an investor’s capital commitment that is unfunded and may be subject to a capital call, excluding any amounts subject to a pending capital call that have not y ...

Understored Trading Area

Definitions

A geographic area that has too few stores selling a specific good or service to satisfy the needs of its population.

Undiversifiable Risk

Definitions

The risk inherent to the entire market that cannot be mitigated or reduced through diversification; also known as “market risk,” “non-diversifiable risk,” o ...

Units of Comparison

Definitions

The components into which a property may be divided for purposes of comparison.

Unrelated Business Income Tax (UBIT)

Definitions

The tax on unrelated business taxable income (UBTI).

Unrelated Business Taxable Income (UBTI)

Definitions

Income regularly generated by a tax-exempt entity by means of taxable activities and that is unrelated to an investor’s tax-exempt purpose, as generally defined under the Int ...

Unsystematic Risk

Definitions

The risk inherent to a particular investment or portfolio of investments that can be mitigated or reduced through diversification; also known as “diversifiable risk,” & ...

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