Corporate matters related to real estate include M&A of large real estate holding companies, complex fund and REIT transactions, private equity and public securities. These real estate lawyers are distinct from pure corporate lawyers in that they typically come from a real estate background, have an understanding of the underlying asset. Real estate finance matters are also included. Lawyers do not need to act exclusively for lenders but should have a healthy lender client base which gives them the volume of work in this field. Some of these lawyers will also handle aspects of complex debt capital markets – such as securitisation – but the decision to include them in a real estate table will be based on their understanding of the underlying asset. The structuring and transactional advice provided to real estate investment trusts impacts on our real estate tables.