shared appreciation provision

(5) Definitions For purposes of this subsection— (A) Shared appreciation provision The term “shared appreciation provision” means any provision— (i) which is in connection with an obligation which is held by the real estate investment trust and is secured by an interest in real property, and (ii) which entitles the real estate investment trust to receive a specified portion of any gain realized on the sale or exchange of such real property (or of any gain which would be realized if the property were sold on a specified date) or appreciation in value as of any specified date. (B) Secured property The term “secured property” means the real property referred to in subparagraph (A).


26 USC § 856(j)(5)

Scoping language

For purposes of this subsection
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