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A RIC-E trust, or real estate Investment Conduit-Electing trust, is a tax structure used in the United States that allows real estate investment trusts (REITs) to avoid double taxation on income. This trust structure enables income generated from real estate to be passed through to investors without being taxed at the corporate level, provided certain requirements are met. RIC-E trusts are often utilized for investment in real property to optimize tax efficiency for investors.

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