![]() ![]() Vici began with a portfolio of nineteen casinos and racetracks, all leased to Caesars at a total initial annual rent of $630 million, and four golf courses. The spin-off of Vici to CEOC's creditors was completed on October 6, 2017, the day that CEOC emerged from bankruptcy. ![]() They asked the Internal Revenue Service to deny tax-free status to the spin-off, but their protest went unheeded. ![]() Several members of Congress opposed the plan, calling it an abuse of the REIT laws. The plan was designed to maximize value for CEOC's creditors by taking advantage of favorable tax treatment for REITs. After placing CEOC into bankruptcy in January 2015, Caesars proposed splitting CEOC into two companies: a REIT, which would own the company's casinos, and an operating company, which would manage them. Vici Properties was formed as part of the Chapter 11 bankruptcy reorganization of Caesars Entertainment Operating Company (CEOC), the largest division of Caesars Entertainment. It owns 53 casinos, hotels, and racetracks and 4 golf courses around the United States and Canada. It was formed in 2017 as a spin-off from Caesars Entertainment Corporation as part of its bankruptcy reorganization. is a real estate investment trust (REIT) specializing in casino properties, based in New York City. ![]()
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