ACRES Commercial Realty Corp.

ACRES Commercial Realty Corp. is a real estate investment trust (REIT) that specializes in originating, holding, and managing commercial real estate mortgage loans and other commercial real estate-related debt investments in the United States. The company invests in a variety of commercial real estate-related assets, including first mortgage loans, subordinated interests, mezzanine debt, preferred equity investments, commercial mortgage-backed securities, and commercial real estate equity. As a REIT, it benefits from tax advantages and is generally not subject to federal corporate income tax as long as it distributes 100% of its REIT taxable income to shareholders.