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). Triple net lease This form is frequently used for freestanding buildings, such as outparcel developments or single-tenant "big box" sites. Double net lease Use of a triple net lease, where the tenant carries every imaginable real estate risk related to the property. Notably, these additional risks include the obligations.

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Raleigh News & Observer - Story Tools Jack Sawyer, an attorney and real estate agent in Burlington, filed today to seek the Republican nomination for secretary of state. Sawyer is the only Republican candidate to file so far to take on Democratic incumbent Elaine Marshall ... Read more...

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