Equity REITs (Real Estate Investment Trusts) are companies that own, operate, or finance income-producing real estate. They primarily invest in properties such as apartments, office buildings, and shopping centers. By generating rental income, Equity REITs provide investors with a way to earn returns without directly owning physical properties. Investors can buy shares of Equity REITs on stock exchanges, making them a liquid investment option. These REITs are required by law to distribute at least 90% of their taxable income to shareholders as dividends, offering a potential source of regular income for investors.