The experts from the company Meystel explain that the Real Estate Investment Trusts (REITs) invest in an investment fund or secured loans with real estate residential or commercial real estate. Some REITs also act as property managers for the assets acquired in the REIT. REIT can be structured around a class of assets, such as: Multi-Tenant Office Buildings, Warehouses, or multi-family buildings. To qualify as a REIT, a company must distribute at least 90% of its taxable income to shareholders.