JER Investors Trust Inc., a specialty finance company, focuses on managing various commercial real estate structured finance products. Its products include commercial mortgage backed securities, mezzanine loans, B-Notes, and mortgage loans. The company qualifies as a real estate investment trust for 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 founded in 2004 and is based in McLean, Virginia. On December 29, 2023, JER Investors Trust Inc., along with its affiliate, filed a voluntary petition for reorganization under Chapter 11 in the U.S. Bankruptcy Court for the District of Delaware.