Extract to table

Guarantor has elected to be taxed as a real estate investment trust ("REIT") for federal income tax purposes under Sections 856 through 860 of the Internal Revenue Code of 1986, as amended (the "Code"), and is required to distribute at least ninety percent (90%) of its taxable income to maintain such status

As used in this Agreement, the following terms shall have the meanings set forth below

Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to such terms in the Loan Agreement

Unless the context otherwise requires: (a) Terms not defined herein but defined in the Loan Agreement shall have the meanings assigned to them in the Loan Agreement

In the event of any conflict between a definition set forth herein and a definition set forth in the Loan Agreement, the definition set forth herein shall control for purposes of this Agreement

(b) The definitions of terms herein shall apply equally to the singular and plural forms of the terms defined