As established in the trust declaration, REIT profit distribution consists of the net income generated from rents, less a small amount needed to maintain a reserve fund. This ensures stable distributions and accommodates tenant turn-over. REITs tend to distribute a high percentage of earnings, often providing yields of 5-10% derived from cash flows alone. Unitholders also benefit from property capital appreciation. Profit is reflected by the increased unit value. This increase is tax-deferred until units are sold. Subsequently, profits are treated as capital gains and 50% shielded from taxation.