1031 SOLUTIONS Deloitte Touch recently estimated that $25 billion in 1031 Tax Deferred Exchanges failed and the Taxpayers paid the capital gains taxes. "Most of these failures (a full 1/3 of all 1031s!) resulted from flawed or poor choices in the ID phase." Upland TICs are great solutions for 1031s We Can Deliver! "We're Number Three"! Use an Upland Tenants-In-Common investment property as a second or even third (back up) choice on your 1031 Tax Deferred Exchange. We can deliver! "The 95% Rule Rules!" Since you can't be quite certain of the ability to close on the purchase of Upland Tenants-In-Common (TICs) you can ID several TICs as long as you close on 95% of what you ID. A very powerful strategy. Flexible Debt & Equity Upland offers varying degrees of debt and equity in each Tenants-In-Common (TIC) investment. Since we have a significant and varied portfolio, you can hand-pick our TICs based on the debt/equity available. "Invest the Government's Money" Capital gains taxes are usually due should you elect to sell your property and purchase most stocks, bonds, mutual funds or other non-real property investment vehicles. By investing in an Upland Tenants-In-Common Property (TICs) you can use this "tax" as equity, thereby building wealth.