“Savvy Investors realize the benefits of investing in Triple Net Lease Properties”… How To Use A 1031 Exchange To Defer Your Capital Gains Taxes… Immediately!     From: Jonathan Horn Thursday, 11:21 a.m. Dear Friend,     Because you are in a 1031 exchange or contemplating one… then this is the most important message you will read.     And here is why:     The property you are searching for is a triple net lease…… which allows you to shed the typical management and leasing headaches normally found in traditional real estate investments and just collect rent!     Here is your chance NOW to defer your capital gains tax by taking FULL advantage of IRS Code-1031 while investing in a passive real estate investment.     Just in case I need to remind you though, the clock is ticking.  In other words, you have 45 days from the time you sell your original property to find a replacement property.  Buy purchasing a triple net lease property and utilizing a 1031 exchange you will: Defer your capital gains taxes! Purchase a real estate investment with the appreciation potential of traditional real estate plus the “coupon clipper” returns of a bond! Guaranteed 9 to 25 year lease terms with a corporate tenant! Your tenant pays for the maintenance, insurance, real estate taxes and property improvements! Triple net lease property can be hundreds or even thousands of miles from you own home! Receive guaranteed monthly rent… delivered straight to your mailbox each month! Finally The IRS Is On Your Side!     Remember,  current Capital Gains Tax is 15% plus any state tax you must incur; however, utilizing a 1031 Exchange allows you to defer this gain now by taking advantage of one of the last available tax-shelters today.     With the Presidential election around the corner and all the economic uncertainty that may arise from it, it may be a good idea to consider a 1031 Exchange   NOW! Who Is Jonathan Horn? Click here to find out about our Book     Let me introduce myself. My name is Jonathan Horn and I have been involved in the triple net deals before they became en vogue.  Feel free to check out my credentials at www.nnninvestors.com. This should give you a great representation of the over half billion in deals I have completed, articles published and other questions you may have.     Industry professionals know me because of all the deals I have closed and the numerous industry articles I have written within the past 17 years.  And they call me consistently to provide triple net lease properties to them for their clients… because they understand that I can and do deliver on my promises.      In other words, when you and I talk, you could get the inside information you need to help you select a triple net lease property.  Information can be sent to you… quickly!     Just so we are on the same page… I work with clients only on a long-term basis.  Whether that means you bring me many deals, one deal or no deals… My clients find me focused persistently on their specific needs so the objectives are attained quickly and easily.  It is my specialty!  Read for yourself below some testimonials from a few of my satisfied clients: Jonathan Horn has proven to be a valuable asset in helping me identify and close my replacement property for my 1031 Exchange. It has been 12 years later that he admitted I was his first client and amazingly he treats his job with the same vigor, persistence and determination as he did when we first met. Unlike most brokers looking to make a fee, he has actually questioned my need to sell and actually recommended to hold out, whereas others where just looking for the quick buck. Jonathan is all about the long-term relationship and doing the right thing. Robert Rodgers Pittsburgh, P.A. Bradley Properties, Inc. To Whom It May Concern: It has been over 10 years since I first worked with Jonathan Horn, and he continues to exemplify the same qualities of loyalty and persistence as he has always done.  Jonathan finds a way to get us the best pricing and is always looking out for our best interest.  We would recommend his services to anyone. Sincerely, Adam Bronkowski Senior Vice President White Plains, N.Y. Dear Jonathan, I have always enjoyed working with you.  I have found you to be professional and knowledgeable about the market.  You always keep you clients’ best interest at heart, while trying to achieve a “win-win” scenario for both sides.  Most important, I have always found you to be honest and straight-forward with any transactions we have worked together on. Yours truly, Shelly Williams Modesto, C.A. Hallandale Equity Group To Whom It May Concern: I have been working with Jonathan Horn since the early 1990s with regards to triple-net-properties.  Jonathan truly understands the fundamentals of the triple-net-lease, the real-estate and the credit/yield relationships.  He continues to show the same enthusiasm and determination as he did when we first started working together.  Above all, he consistently displays integrity in all of his business dealings.  I highly recommend his advisory service. Very truly yours, Bradley M. Giassappo Senior Managing Director Denver, CO. Jonathan Horn, of Horn Capital, has proven time and time again to be a very persistent, valuable resourceful businessman.  We look forward to working with him an his organization for many years to come. Robert Nichols Dallas, TX     One thing is for sure… When you invest five million dollars or more, on triple net lease property… you require a specialist. And some of the clients I have advised have purchased triple net lease properties like these: Walgreens CVS Bank of America RBC Centura Bank Chase Bank (JP Morgan) I-Hop Eckerd Drug Store Haverty’s Furniture Home Depot KFC K-Mart Monro Muffler NYNEX Eckerd Drugs Stop-N-Shop Payless Shoe Source Taco Bell United Auto Group Wal-Mart Sam’s Club Whole Foods Club Monaco (Ralph Lauren)     Let me make this very clear… I lead clients directly to the triple net lease properties that fit their need. If you have an exchange of a minimum of $5 million and have realistic pricing expectations, please contact me.     Just remember… time is slipping away. So, if you want and need a triple net lease property and are prepared to work exclusively with me, you should call me at 305-864-2000 to get straight answers and discover the best direction, today! Sincerely, Jonathan S. Horn President P.S. If my assistant answers or my voice mail picks up, it just means I am with a client already.  You will want to leave your name, phone number and a message so that you will discover how we can work together to get the triple net lease property you need.  I will return your call promptly. P.S. #2 Stay In Touch Bonus… Just to show you how easy I am to work with… you can also e-mail me at jsh@nnninvestors.com and I will send you a FAQ brochure for your perusal. 1031 and Triple Net Lease Blog copyright © 2004 All Rights Reserved "The testimonials you see above come from real people. For privacy reasons their names and locations have been modified before displaying on this website. The accurate names and locations remain open for public view between 9am and 5pm Eastern Time at 1177 Kane Concourse, Suite 301, Bay Harbor Islands, FL 33154. "

Sellers have a maximum of 180 calendar days from the closing of the initial sale to complete the 1031 and exchange. Within the first 45 days of this period a seller must designate candidate properties and properly identify them to the IRS. A seller may target up to three properties regardless of value or a group of properties with a combined value that does not exceed 200 percent of the value of the initial property sale. The funds in a trust account can be used as earnest money for designated property once all IRS requirements for a 1031 transaction are met.

NNN investments are extremely popular in todays competitive 1031 market. The market is flooded with both savy holders of triple net leases and the unexperienced real estate investor just trying to avoid real estate taxes and abiding by the 1031 IRS tax codes. People from all types of financial backgrounds purchase net leased properties. Some investors might tend to think that a free standing retail NNN property allows for only a minimal return. However when compared, once vacancy factors, management fees, tenant finish costs and leasing commissions are factored in the equation, the conservative triple net leased property can actually come out ahead in the long term without the aggravation.

NNN stands for net, net, net. Often times investors and developers will use different terms. Here are our definitions. An Absolute NNN lease= zero landlord responsibilities. The tenant pays directly all real estate property taxes and insurance, HVAC, parking lot, CAM, roof and structure. A Triple-net (NNN) lease the landlord pays for structure only. A Double-net (NN) lease= landlord is responsible for roof and structure. In addition investors will find terms such as ground leases, fee simple, unsubordinated ground leases used frequently. A Fee simple property means the owner is purchasing the building and land (the most common). A unsubordinated ground lease is when the owner owns the land only and the tenant at its own cost builds the building. When the option period expires or if the tenant vacates, the owner acquired the building for free. A ground lease means that the owner owns the building and leases the ground. The owner builds no equity and when the ground leases expires he/she looses the property.

Sellers of income producing real estate property have a choice of whether to pay real estate taxes or to be exempt. Should they choose to exempt themselves, they have to set up an account with an accommodation, intermediary or attorney in order to guide them with a 1031 tax deferred exchange or 1031 and tax exchange. All these have been around for years and the IRS says as long as you trade into another piece of real estate at least equal in value or great you can avoid paying taxes.

A 1031 tax and deferred property exchange is an exchange in which capital gains tax deferral is available to real estate owners who sell their investment, rental, business or vacation real estate, and reinvest the net proceeds in other real estate.

Internal Revenue Code Section 1031 provides that no gain or loss will be recognized on the exchange of any type of business use or investment property for any other business use or investment property. 1031 Exchanges are not really exchanges in the context of two-party barter.
Instead, they are typical sales and purchases that involve the same exact ingredients as any other sale or purchase, without the capital gains. The only real difference is the investor is increasing his selling and buying power by electing to avoid the drain of taxes under Section 1031 regulations. No other aspects of the transaction are affected.

Single tenant net-leased properties. Triple-net) = 0% responsibilities. Especially older real estate people or investors sick and tired of highly maintenance office buildings, shopping centers and apartment complexes love triple-net. A triple-net lease) basically means that the tenant takes care of all the repairs and maintenance and pays taxes and insurance for the property. Some call a triple net lease an absolute triple-net lease but for others it could really mean a double-net (nn lease), so beware.

Single tenant triple-net (nnn) investment real estate properties are extremely hot these days. It’s hard to even keep inventory of single tenant nnn properties because they sell so quickly. Investors like single tenant nnn because they are the perfect investment. Investors are rushing out of the stock market trying to find safe place for their hard earned money. Shopping centers, office buildings, power centers, strip centers, apartment complexes all of which have management involved. That’s why single tenant triple-net properties are so popular. Single tenant triple-net investments usually have between 10-25 triple-net (nnn) leases in place.

Single tenant investments verses multi tenant? Which would you prefer? Odds are you will prefer the single tenant investments since they are safer. With single tenant investments the owner doesn't’t have to worry so much about vacancy factors unlike real estate office buildings, shopping centers, strip centers, power centers and apartment complexes.

1031 investments provide stable cash flow. 1031 usually are single tenant nnn investments but can also be office buildings, shopping centers, apartments, power centers, strip centers or grocery anchored shopping centers. 1031 commercial properties can consist of either single tenant nnn properties, or multi tenant triple-net properties, single tenant office buildings and multi-tenant office buildings, a single tenant Industrial property or a multi-tenant Industrial property, a strip center, shopping center, power center, apartment complex, the list goes on and on. zero cash flow, zero cash flow investments, zero cash flow properties Walgreens properties, Walgreens for sale, Walgreens Drug Stores Eckreds properties, Eckerds for sale, Eckerds Drug Store CVS properties, CVS for sale, CVS Drug Store single tenant properties, single tenant, single tenant funding Advanced Auto Parts, Advanced Auto Parts for Sale, Advance Auto Parts Tire Stores Tire Kingdom, Tire Kingdom for Sale, Tire Kingdom Stores Ground Lease, Ground Lease For Sales, Ground Leases Burger King, Burger King for Sale, Burger King Fast Food Jack in the Box, Jack in the Box For Sale, Jack in the Box Fast Food McDonalds, McDonalds for sale, McDonald’s Ground Lease Drug Stores, Drug Stores for Sale, National Drug Stores Grocery Stores, Grocery Stores for Sale, National Grocery Stores Banks, Banks for Sale, National and Regional Banks Freestanding, Free Standing, Free-Standing Post Office, Post Office for Sale, Post Offices GSA, GSA deals, Government Deals Reverse Exchange, 1031 Reverse, Starker Exchangezero cash flow, zero cash flow investments, zero cash flow properties Walgreens properties, Walgreens for sale, Walgreens Drug Stores Eckreds properties, Eckerds for sale, Eckerds Drug Store CVS properties, CVS for sale, CVS Drug Store single tenant properties, single tenant, single tenant funding Advanced Auto Parts, Advanced Auto Parts for Sale, Advance Auto Parts Tire Stores Tire Kingdom, Tire Kingdom for Sale, Tire Kingdom Stores Ground Lease, Ground Lease For Sales, Ground Leases Burger King, Burger King for Sale, Burger King Fast Food Jack in the Box, Jack in the Box For Sale, Jack in the Box Fast Food McDonalds, McDonalds for sale, McDonald’s Ground Lease Drug Stores, Drug Stores for Sale, National Drug Stores Grocery Stores, Grocery Stores for Sale, National Grocery Stores Banks, Banks for Sale, National and Regional Banks Freestanding, Free Standing, Free-Standing Post Office, Post Office for Sale, Post Offices GSA, GSA deals, Government Deals Reverse Exchange, 1031 Reverse, Starker Exchange