51 Pa. Code § 17.2 – Real estate.

(a) The person required to file shall list direct or indirect interests in real estate as follows:
1. (1) Real estate sold or leased to the Commonwealth or its agencies or political subdivisions.
2. (2) Real estate purchased or leased from the Commonwealth, or its agencies or political subdivisions.
3. (3) Real estate which is subject to condemnation proceedings by the Commonwealth or its agencies or political subdivisions.
(b) Real estate interests include ownership in the form of title, as fiduciary, by option agreement, partnership or corporate share, easement, trustee-beneficiary type interests or other forms of interest in realty.
(c) An indirect interest in real estate constitutes any business entity, the assets of which are 80% or more in real property.