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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Employee benefit trusts may receive REIT units for unit based employee benefits under specified transfer and acquisition conditions.</h1> The regulation permits an employee benefit trust to receive REIT units for unit based employee benefits when the manager takes management fees in units, when a manager shareholder (or sponsor group/associates, where applicable) transfers units, or when the manager transfers units; such transfers from shareholders or the manager must be irrevocable gifts. Subordinate units are ineligible. The trust may use cash from distributions, trust income, or exercise prices to acquire REIT units from the secondary market or fresh issuances for scheme purposes, subject to primary market minimum lot rules.

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