A tenant-in-common ownership program, often referred to as a “TIC”, is where a taxpayer acquires fractional ownership in a larger commercial property with up to 35 other co-owners.  There are many benefits to TIC ownership including professional property management, geographic diversification, appreciation, predictable cash flow, depreciation and flexibility without management problems.  A properly structured TIC program should not be a joint venture or a partnership. Read the full article, Tenant-In_Common Basics.