-             Tax Advantaged
 - Defer income tax until sale of Operating Partnership(“OP”) Units
- Tax is pro-rated for each OP unit
- OP Units can be sold in any size increment
- 10 Year “make whole” tax protection
- Step up in basis at death, eliminates income tax to heirs
 
-             
 Monthly Cash Distributions 
 - Consistently growing dividend
- Automatic reinvestment option available in whole or part
- Distributions are substantially sheltered from current income tax
 
-             
 Diversification 
 - Large number of properties located in various geographies
- Active portfolio management of debt with staggered maturities
 
-             Liquidity 
 - Units may be converted to cash
 
