For example, investors can look to the Fundamental Income Net Lease Real Estate ETF (NYSEArca: NETL) as a way to gain exposure to real estate companies that generate income from net leases in commercial property. Real estate is a uniquely positioned play on the economic recovery, a potential inflation hedge, an income generator, and a portfolio diversifier. Additionally, IRS Tax Code clarification on the deductibility of certain income distributed by REITs may improve after-tax returns.