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Benefits of Tenant-in-Common Programs

Author: Diana Heeb Bivona

Real estate owners can be faced with a big capital-gains tax when they sell. One solution for an investor is a Tenant-In-Common (TIC) program. This increasingly popular investment tool offers fractional ownership of commercial real estate, from apartments to factories to office buildings.

TIC’s were created so that investors could be direct owners of real estate, enabling individual investments to qualify for “like kind” exchanges under Section 1031 of the federal tax code. They are attractive because investors get a chance to own part of a property that would otherwise be out of their reach.

The New York Times recently ran an article called Buying a Small Part of Something Big, which discusses TICs. To read more about this investment vehicle, click here.

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