through its subsidiaries, operates as a commercial real estate specialty finance company that focuses on originating and acquiring whole loans, bridge loans, and subordinate interests in whole loans or B Notes, commercial mortgage-backed securities, and mezzanine loans primarily in the United States. As of December 31, 2008, it also owned interests in seven joint venture assets. The company has elected to be taxed as a real estate investment trust (REIT) for U.S. federal income tax purposes. As a REIT, it would not be subject to U. S. federal income tax provided it distributes at least 90% of its REIT taxable income to its stockholders. The company was formerly known as CBRE Realty Finance, Inc. and changed its name to Realty Finance Corporation in January 2009. Realty Finance Corporation was founded in 2005 and is based in Rocky Hill, Connecticut.
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