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Volume 1 - Number 4 | April 12, 2005

TOP STORY: TIC Real Estate Association Vows to Pursue More State Legislation, Gears Up For Membership By Michelle Napoli With Utah’s SB 64—which exempts tenancy-in-common interests from the state’s definition of security—successfully signed into law by its governor last month, the fledgling TIC Real Estate Association is now looking to pursue similar state-level legislation around the country.

Insider: Rev. Proc. 2002-22: The View From the Field (i.e. The Investor and His Counsel) By Howard J. Levine In this exclusive TIC Monthly guest column, Howard J. Levine discusses what he believes is the significance of the most recent TIC-related private letter ruling from the IRS.

Finance Series Part III: Pros and Cons of the DST Structure By Michelle Napoli While technically DST deals are not TICs—investors hold a beneficial interest in the Delaware Statutory Trust that owns a property, as opposed to being tenants-in-common in title—their use for 1031 exchanges is most certainly part and parcel with the growing property co-ownership investment business.