In a double net lease (Net-Net or NN) the lessee or tenant is responsible for real estate investors since the expenses incurred by the investor are dramatically decreased due to the passive loss limitations of the Internal Revenue Code Section 469 or the at-risk rules of IRC §465, and significant income from them could cause a closely held C corporation to become a Personal Holding Company per IRC §542 (subject to a special tax), or an S corporation to lose this status per IRC §1362(d)(3). Double net lease Types of net leases Use of a triple net lease may be a prerequisite for credit tenant lease financing, and may permit a lender to lend to the landlord on nonrecourse terms. Bondable leases are typically used in so-called "credit tenant lease".

denver commercial real estate

denver commercial real estate

Denver Post - NEW YORK—Some on Wall Street are betting that commercial real estate will turn out to be the "next subprime" mortgage mess. Not necessarily. Sure, tightening credit and a slowing economy are leading retailers to close stores. Yes, architects are ... Read more...

ALL BUSINESS: A tale of two real estates

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denver commercial real estate

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