Summary: Listen to our latest 1031 Exchange Podcast on What Real Estate Professionals Need to Know about the National Association of Realtors (NAR) Recent Exemption Request to the Securities and Exchange Commission (the SEC) on Securitized Tenant-In-Common (TIC) Transactions. Subscribe to our iTunes 1031 Exchange Podcast Read the 1031 Exchange Podcast Transcript - Since 2002, when the IRS issued official guidance in Revenue Procedure 2002-22 on how Tenant In Common investments would qualify for replacement property under Section 1031, the TIC Industry has exploded into a multi-billion dollar a year business. However, ever since 2002, the vast majority of TIC investments have been sold through the securities industry by licensed securities representatives and broker-dealers, not though the traditional means of licensed real estate professionals.
