Maximize your 1031 Exchange with Tenant In Common

Tenant In Common (TIC) investments represent co-ownership of real estate by two or more investors and are a form of holding title to real property. TICs permit small to mid-size investors the ability to own an undivided fractional interest in a large institutional quality property/properties. TIC owners are on the deed and considered direct owners of the underlying real estate so they share “pro rata” in the income, tax benefits and appreciation of the property. Since the Internal Revenue Service issued guidance in 2002 (Rev. Proc. 2002-22), TICs have become the preferred investment vehicle for real property investors who wish to defer capital gains and depreciation recapture taxes via a 1031 exchange and own real property without the management headaches.

Benefits of Tenant In Common Properties:

• Defer 100% of capital gains tax and depreciation recapture tax
• Relief from property management headaches
• Upgrade to institutional quality real estate
• Increase current income & growth potential
• Diversify real estate holdings geographically and by asset class
• Identify quality replacement property solutions during the stringent
   45-day window
• Non-recourse financing in place to meet 1031 leverage requirements
• Cash flow from properties may be partially sheltered by new
   deprecation schedule

To find more about TIC investments contact the 1031 exchange experts or call us at 866-405-1031