Maryland Corporations and Associations Section 8-101

      (a)      In this title the following words have the meanings indicated.

      (b)      "Real estate investment trust" means an unincorporated trust or association formed under this title in which property is acquired, held, managed, administered, controlled, invested, or disposed of for the benefit and profit of any person who may become a shareholder.

      (c)      "Share" means a transferable unit of beneficial interest in a real estate investment trust.