California Corporations Code Section 23005

The provisions of Sections 1400 and 1402 governing bankruptcy reorganizations and arrangements for corporations also apply to real estate investment trusts. For that purpose where the term corporation is used in such sections it shall also include the term real estate investment trust, the terms director or board of directors shall include trustee or board of trustees, the term articles shall include declaration of trust and the term capital stock shall include shares of beneficial interest.