Using the New Tenancy-in-Common Interests in Section 1031 Real Estate Exchanges

Rose, Clarence C.; Brinckman, Douglas E.
May 2006
Journal of Financial Planning;May2006, Vol. 19 Issue 5, p70
Academic Journal
The article discusses how financial planners should use tenancy-in-common interests in Section 1031 real estate exchanges. Real estate investors desiring to take advantage of traditional Section 1031 property exchanges were often stymied by strict technical requirements. In 2002 the use of partial ownership interests in qualified replacement property, known as tenancy-in-common, increased, prompting a rapidly expanding industry of companies who act as sponsors to offer undivided tenants-in-common interests in real property.


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