Case Study 2


Exchange Rescued with Commodity-Like Net Lease Property as Backup

$185 Million Exchange Salvaged with Close in Less Than 60 Days

In one year-end transaction, Net Lease Capital implemented a last minute, backup solution for a developer who faced taxes on the sale of a $209 million portfolio from five different entities. (The IRS allows 45 days after a sale to identify replacement property for an exchange that will defer capital gains tax, imposing considerable risk for the seller who faces capital gains tax if no replacement property is identified.)

The developer had searched for replacement property for six months.  28 days into the 45 day period allowed, the developer engaged Net Lease Capital to offer whatever portion of the $185 million requirement it could.

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Within three days, a diversified portfolio of net leased property was assembled composed of properties with A rated tenants in chunks that would accommodate each ownership entity to pursue its own post exchange strategy, some holding for the long term, some leaving less than 9% equity in the deal.  For 25 year, Net Lease Capital has streamlined 1031 exchange, offering rapid solutions to sellers under deadline.