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of <h1>Small and Medium REITs Must List Units on Nationwide Exchanges, Comply with Ownership and Timeline Regulations Under 26ZD</h1> Regulation 26ZD governs Small and Medium REITs (Real Estate Investment Trusts), mandating units must be listed on nationwide stock exchanges. Investment managers must allot and list units within specified timelines, paying 15% annual interest for delays. No single investor or group can hold over 25% of total units. Units held prior to initial offer must be retained for at least one year, subject to Board guidelines. Listing, trading, clearing, and settlement must comply with stock exchange bylaws and Board specifications.
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