Summary
Legitimate reasons exist for Weyerhaeuser's resistance to converting to a REIT. In addition to restrictive income and asset tests, timber REITs - such as PCL and RYN - develop their capital allocation strategies with fewer options, through the business cycle, than does WY. The requirement to pass on earnings to shareholders results in fewer retained earnings and deeper dependence on capital markets.
Analysis
Legitimate reasons exist for Weyerhaeuser's resistance to converting to a REIT. In addition to restrictive income and asset tests, timber REITs - such as PCL and RYN - develop their capital allocation strategies with fewer options, through the business cycle, than does WY. The requirement to pass on earnings to shareholders results in fewer retained earnings and deeper dependence on capital markets. In the current business environment, this dependence is self-limiting.


