Lument Finance Trust Inc a real estate investment trust focuses on investing in financing and managing a portfolio of commercial real estate CRE debt investments in the United States The company primarily invests in transitional floating rate commercial mortgage loans on middle market multifamily assets and other CRE related investments including mezzanine loans preferred equity commercial mortgagebacked securities fixed rate loans construction loans and other CRE debt instruments Lument Finance Trust Inc is qualified as a real estate investment trust REIT under the Internal Revenue Code of 1986 As a REIT it would not be subject to federal income taxes if it distributes at least 90 of its taxable income to its stockholders The company was formerly known as Hunt Companies Finance Trust Inc and changed its name to Lument Finance Trust Inc in December 2020 Lument Finance Trust Inc was incorporated in 2012 and is headquartered in New York New York