Global Definitions Database

Access, learn and discover all terms related to the non-listed real estate sector.

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Blocker or Blocker Corporation

An entity, often a C-corporation, through which tax-exempt investors invest in a  fund so as to shield such tax-exempt investors from having to file a US federal tax return and/or to pay US income tax; also known as “corporate blocker”.

Source: NCREIF | Date: 02 September 2025 | ID: D0948 | Version: 1