• TENANCY-IN-COMMON AGREEMENTS
    Click here for a summary of the safe-harbor requirements under Revenue Procedure 2002-22 relating to co-tenancy arrangements in connection with rental real property. 
  • EXCHANGES AND INSTALLMENT SALES 
    Click here for a summary of the structure that Century 1031 Exchange Inc. proposes when some of the members of a LLC want to get cashed out and others want to remain in the LLC and have the LLC enter into a Section 1031 exchange.



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The information contained on this website is not intended to be, and should not be construed to be, legal or tax advice. Before entering into a transaction you should consult your legal and tax advisers as to your specific facts and objectives.