CV Holdings, Inc., a real estate investment trust, focuses on the acquisition and management of residential non-performing loans and REO properties in the United States. 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 formerly known as Realty Finance Corp. and changed its name to CV Holdings, Inc. in November 2013. CV Holdings, Inc. was founded in 2005 and is based in Newport Beach, California.