UpREITs and Roll-Ups 19 UpREITs 19 Roll-Ups 21 Tax Matters 23 General 23 Hotel and Healthcare REITs 24 Non-Traditional REITs 24 A Final Thought 24 Additional Resources 25 Indicative IPO Timeline 25 IPO Accommodations for EGCs 27 The Likely Alternatives 28 NYSE vs. Nasdaq: Principal Quantitative Listing Requirements 29 About Morrison Foerster 31 Contributors 32 2024 Guide to REIT IPOs and Listing Transactions | II
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