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Summit Hotel Properties Inc T.INN.UN


Primary Symbol: INN Alternate Symbol(s):  INN.PR.F

Summit Hotel Properties, Inc. is a real estate investment trust. The Company is focused on owning premium-branded lodging properties with operating models primarily in the upscale segment of the lodging industry. Its portfolio consists of approximately 96 assets, 54 of which are wholly owned, with a total of 14,256 guestrooms located in 24 states. Its properties are located in markets with multiple demand generators, such as corporate offices and headquarters, retail centers, airports, state capitols, convention centers, universities, and leisure attractions. Its guestrooms operate under franchise brands owned by Marriott International, Inc. (Marriott), Hilton Worldwide (Hilton), Hyatt Hotels Corporation (Hyatt), and InterContinental Hotels Group (IHG). It holds both general and limited partnership interests in Summit Hotel OP, LP (the Operating Partnership). Substantially, all of its assets are held by, and all of its operations are conducted through, the Operating Partnership.


NYSE:INN - Post by User

Bullboard Posts
Post by 160kon Jul 23, 2010 4:19pm
382 Views
Post# 17293106

RE: southerncross1:

RE: southerncross1:Yes, I apologize for the oversight.  After I posted that message, I suddenly realized that I had been looking at the wrong Debenture.  In fact, DB.D pays off at 6.75% and not the one being redeemed, DB.A which paid 6.25%.  There will still be a small savings and the new Debenture has a conversion point of 8.00$ which suggests that Innvest Management believe that the new entity will or may likely move up in value, going forward.

After studying the new stapled-reit structure, I must say that I found some of it a bit confusing but I think that in reality, it seems to favour the controlling managing entity, moreso, over the shareholders because it will be less tax efficient for us, afterwards, while the managing entity, will be able to continue to flow through to us much of its taxable income.  We get dividends that qualify as "eligible Canadian dividends" for maximum "grossing-up".  Now, depending on each individual's tax situation, this could be very positive, OR, it could be very costly, in spite of the dividend tax credit which gets applied near the end of the tax return.  Remember, with this maximum grossing-up, you will be taxed on what is really "non-existent" income which could leave you in a more costly tax situation than what we had before.  It seems to me, that there will be little "return of capital", so the income we receive will be fully grossed-up.  For some, this means little, but for others who may not have been taxable before the grossing-up, they will now be subject to tax on income they really never received and the dividend tax credit may not necessarily offset it.  Also, here in Ontario, this will also impact the amount we would have to pay for the health tax which is based on the total income.  For some, the dividend tax credit may be helpful, but so far in my own situation, I have been thrown into a taxable situation, a number of times, where otherwise, I wouldn't have been, only because of the grossing-up and the tax credit didn't do much to reduce the tax bill.  So, I don't believe that it will be so favourable in this respect, as it was before operating as an income trust or REIT.  And, I notice that the market hasn't really taken to the stapled-reit restructuring plan with any great enthusiasm, to the extent that we would have expected. 

Looking forward to your reply

160K.
Bullboard Posts