KBS Real Estate Investment Trust II, Inc. was established as a Maryland corporation on July 12, 2007, opting for real estate investment trust (REIT) tax status from December 31, 2008. Its operations are primarily channeled through KBS Limited Partnership II, a Delaware limited partnership formed on August 23, 2007, and its various subsidiaries. The company serves as the sole general partner of this Operating Partnership, holding a 0.1% interest.