Capital Markets

As accounting standards evolve, collaboration between stakeholders and standard-setters will be critical to addressing emerging challenges.

A modernized ground lease can provide an essential missing piece in the capital stack.

As regulatory guidance shifts, Semler Brossy’s John Bornerman says boards face greater responsibility in aligning executive compensation with long-term performance and resilience.

Mike McTiernan of Hogan Lovells discusses evolving SEC engagement, disclosure burdens, and opportunities to improve capital formation.

Early alignment on accounting, governance, and partner interests is critical to structuring successful joint ventures in a more complex REIT deal environment, Kindzerske says.

Partner Zach Swartz also urges REITs to prepare for potential SEC changes in quarterly earnings reporting.

Steven Loffman credits REIT management teams with effective capital recycling and disciplined balance-sheet management.

Barclays’ Ragavan Bala discussed sector-level tailwinds, evolving M&A structures, and disciplined capital strategies.

Managing Director Stephan Richford points to improving balance sheets and strong institutional demand as key signals for REIT momentum heading into 2026.

Realty Income’s president and CEO and Nareit 2026 Chair Sumit Roy shares his outlook on industry resilience, capital markets, and the strategic advantages REITs bring to a changing economic landscape.