While Tenant in Common (TIC) investing is nothing new, the 2002 IRS Revenue Procedure gave sponsors like Emmaus Investments clear guidelines by which it could help investors pool their debt and equity as Tenants in Common (TIC or Co-Owners). This popular form of real estate investing allows investors to acquire larger properties than they would be able to purchase individually or diversify into multiple properties while still satisfying each of their individual 1031 tax-deferred exchange requirements.

Emmaus Investments, Inc. sponsors Tenant in Common investment opportunities and facilitates the completion of each investor's 1031 tax-deferred exchange requirements. We identify quality real estate investments for Tenants in Common, perform comprehensive due diligence, arrange favorable financing and close the acquisition with a pool of Tenant in Common equity. In many cases, Emmaus Investments participates in the investment as a Tenant in Common just like every other investor.

Additionally, Emmaus Investments handles all asset management responsibilities, including: regular reporting, distributions of expenses and revenues, supervision of property management and daily operations. As asset manager, Emmaus Investments will also provide expert guidance in major decisions like refinancing and buy/hold/sell decisions. All of this expertise provides the investor a professionally managed real estate investment without the ongoing responsibilities of real estate ownership. Of course, as titled owners to the property, each owner retains all the rights to receive a pro rata portion of the income, gain, loss, deductions and credits from the property.