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Real estate investment trust, defined.

Neb. Rev. Stat. § 30-3213
in effect
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30-3213. Real estate investment trust, defined. For the purpose of this section and section 30-3214 real estate investment trust shall mean an unincorporated trust or an unincorporated association: (1) Which is managed by one or more trustees; (2) The beneficial ownership of which is evidenced by the transferable shares, or by transferable certificates of beneficial interest; (3) Which does not hold any property primarily for sale to customers in the ordinary course of its trade or business; and (4) The beneficial ownership of which is held by one hundred or more persons. Laws 1961, c. 108, § 1, p. 345; R.S.1943, (1985), § 24-632.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-3213Fetched: 10/20/2026

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