NexPoint Real Estate Finance Inc operates as a real estate finance company in the United States It focuses on originating structuring and investing in first mortgage loans mezzanine loans preferred equity and preferred stock as well as multifamily commercial mortgage backed securities securitizations The company intends to qualify as a real estate investment trust for US federal income tax purposes It generally would not be subject to federal corporate income taxes if it distributes at least 90 of its taxable income to its stockholders The company was incorporated in 2019 and is based in Dallas Texas