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The ABCs of TICs 

Interest in structured tenancy in common ownership as replacement property for 1031 exchanges has grown dramatically since the Internal Revenue Service issued Revenue Procedure 2002 22 in March 2002. One of the largest TIC deals took place last October when

Disappearing Lease Detour 

During the last several years, many tax deferred exchangers sold properties for a premium but found it challenging to locate and buy suitable replacement properties. Construction exchanges are a growing alternative because taxpayers can build value into the property to