English to German Law/Patents Law: Contract(s)

In einem Gesellschaftsvertrag einer Corporation aus Maryland steht im Abschnitt "REIT Qualification" der folgende Satz.

"If the Board of Directors determines that it is no longer in the best interests of the Corporation to continue to be qualified as a REIT, the Board of Directors may revoke or otherwise terminate the Corporation's ***REIT election*** pursuant to Section 856(g) of the Code". (Code steht für Internal Revenue Code)


Ich habe immerhin schon folgende Erläuterung gefunden, aber die hilft mir noch nicht bei einer brauchbaren Übersetzung. Dass REIT nicht übersetzt wird, ist mir klar, aber wie bringe ich den Begriff "election" unter?


Quelle: http://www.reit.com/investing/reit-basics/forming-real-estat...

4. Compliance

In order to qualify as a REIT, a company must make a REIT election. The REIT election is made by filing an income tax return on Form 1120-REIT. Because this form is not due until, at the earliest, March 15th following the end of the REIT's last tax year, the REIT does not make its election until after the end of its first year (or part-year) as a REIT. Nevertheless, if it desires to qualify as a REIT for that year, it must meet the various REIT tests during that year (with the exception of the 100 Shareholder Test and the 5/50 Test, both of which must be met beginning with the REIT's second taxable year.) Additionally, the REIT annually must mail letters to its shareholders of record requesting details of beneficial ownership of shares. Significant monetary penalties will apply to a REIT that fails to mail these letters on a timely basis.