Starwood Property Trust, Inc. is a real estate investment trust (REIT) operating in the United States and internationally. It has four segments: Commercial and Residential Lending; Infrastructure Lending; Property; and Investing and Servicing. The company qualifies as a REIT for federal income tax purposes and would not be subject to federal corporate income taxes if it distributes at least 90% of its taxable income to stockholders. It was incorporated in 2009 and is headquartered in Miami Beach, Florida.