Boston-based Winthrop Realty Trust has transferred its two-thirds interest in the Concord Real Estate CDO 2006-1, Ltd. to its taxable REIT subsidiary, enabling it to stay in the Russell 2000 Index.  

The restructuring eliminates the only source of excess inclusion income to the trust. Russell had indicated that the retention of any such "unrelated business taxable income," or UBTI, by tax-exempt organizations, would render a trust ineligible for inclusion in the index.  

Winthrop Realty Trust is a NYSE-listed real estate investment trust (REIT).