Mr. Ades, declined to disclose the projected returns of the REIT, but estimated the capitalization rate for the acquisition was relatively high at about 7%, indicating a strong initial yield for the buyer.

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Analysts are split on Health Care REIT, but eight of 18 analysts rate it hold.

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They point out that REIT dividends are taxed at a higher rate than other corporate dividends, 39.6% versus 20%.

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The Greensboro-based REIT has an astonishing 99% occupancy rate and that consistency has generated an enviable track record of 19 years in a row of paid and increased dividends.

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In any case, the court may decide that the balance is subject (as Power REIT argues) to interest at the Applicable Federal Rate (AFR).

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In an interview, Lesser told me he believes Power REIT will be able to obtain bank financing for the property at an interest rate in the high 5% range.

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