AHM Investment elected to be treated as a REIT for federal income tax purposes in the federal income tax return for its first taxable year ending December 31, 2003. In brief, if AHM Investment meets certain detailed conditions imposed by the REIT provisions of the Internal Revenue Code of 1986, as amended (the “Code”) including a requirement that we invest primarily in qualifying REIT assets (which generally include real estate and mortgage loans) and a requirement that we satisfy certain income tests, AHM Investment will not be taxed at the corporate level on the income that we currently distribute to our stockholders. Therefore, to this extent, AHM Investment’s stockholders will avoid double taxation, at the corporate level and then again at the stockholder level when the income is distributed, that they would otherwise experience if AHM Investment failed to qualify as a REIT. If AHM Investment does not qualify as a REIT in any given year, we would be subject to federal income tax as a corporation for the year of the disqualification and for each of the following four years. This disqualification would result in federal income tax, which would reduce the amount of the after-tax cash available for distribution to our stockholders. AHM Investment believes that we have satisfied the requirements for qualification as a REIT since the year ended December 31, 2003. AHM Investment intends at all times to continue to comply with the requirements for qualification as a REIT under the Code, as described below.
Company profile
Ticker
AHMIQ
Exchange
Employees
Incorporated
Fiscal year end
Industry (SIC)
SEC CIK
Corporate docs
IRS number
200103914
Latest filings (excl ownership)
15-12B
Securities registration termination
15 Mar 11
8-K
Entry into a Material Definitive Agreement
28 Sep 07
25-NSE
Exchange delisting
6 Sep 07
25-NSE
Exchange delisting
6 Sep 07
25-NSE
Exchange delisting
6 Sep 07
8-K
Termination of a Material Definitive Agreement
9 Aug 07
NT 10-Q
Notice of late quarterly filing
9 Aug 07
8-K
Entry into a Material Definitive Agreement
3 Aug 07
8-K/A
Departure of Directors or Principal Officers
3 Aug 07
8-K
Departure of Directors or Principal Officers
31 Jul 07
Latest ownership filings
No filings