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 4 contracts
Samples: Omnibus Amendment to Repurchase Documents (Ares Commercial Real Estate Corp), Master Repurchase and Securities Contract (Ares Commercial Real Estate Corp), Master Repurchase and Securities Contract (Ares Commercial Real Estate Corp)
