A Real Estate Operating Company (REOC) is a publicly traded real estate company that chooses not to adopt the tax status of a Real Estate Investment Trust (REIT), allowing it to reinvest earnings and operate without restrictions on the type of real estate businesses it conducts.
A Real Estate Operating Company (REOC) is a business entity engaged in the direct ownership, operation, management, and development of real estate properties. Unlike Real Estate Investment Trusts (REITs), REOCs do not necessarily have to distribute a significant portion of their earnings as dividends and are not subject to the same regulatory requirements.
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