Tenant-in-Common investments

A popular choice among real estate investors seeking replacement property for their IRC Section 1031 tax deferred exchange is Tenant-in-Common (TIC) ownership , also known as fractional ownership.

Under this co-ownership structure, you will own an undivided fractional interest in an entire property and share in your portion of the net income, tax shelters, and growth. Further, you will receive a separate deed and title insurance for your percentage interest in the property and have the same rights as a single owner.

Because TIC opportunities are often "packaged" with management and financing in place, TIC investments may offer efficiencies in the identification, acquisition, financing, closing, and operating stages of real estate ownership. More...

TIC audio PowerPoint

This is a (lightly) humorous, 12 minute or so, explanation of what a TIC investment is all about.

1031 Exchanges

The tax deferred exchange, as defined in Section 1031 of the Internal Revenue Code of 1986, as amended, offers investors one of the last great opportunities to build wealth and save taxes. By completing an exchange, the investor (Exchanger) can dispose of their investment property, defer the capital gain tax that would ordinarily be paid and leverage all of their equity into a replacement property. More...

A 1031 audio PowerPoint

This is a 25 minute audio PowerPoint that starts with the IRS definition of "basis", explains timelines, qualifying property rules, "boot" and ends with a financial example of a 1031 transaction.

You control the presentation - you can review any slide, go back to re-listen to a slide, etc.

Not "interesting" (boring in fact), but it becomes VERY interesting when an investor has the potential for paying 6 figures in capital gains taxes!