ACRES Commercial Realty 

ACRES Commercial Realty Corp. operates as a real estate investment trust (REIT) primarily engaged in the creation, ownership, and oversight of debt investments related to commercial properties across the United States. Its investment portfolio encompasses a wide array of commercial real estate-linked assets, such as both variable and fixed-rate first mortgage loans, senior and junior positions in these mortgages, mezzanine debt, preferred equity stakes, commercial mortgage-backed securities (CMBS), and direct equity or preferred equity investments in commercial real estate. As a qualified REIT for federal income tax purposes, the company typically avoids federal corporate income tax liability, provided it distributes all of its taxable income to shareholders. Established in 2005, the firm maintains its corporate headquarters in Uniondale, New York, and was previously known as Exantas Capital Corp. until its rebranding in February 2021.