may not only be utilized as part of a 1031 exchange but may also ultimately become integrated in a transaction involving either an upreit or downreit transaction that ultimately provides liquidity for the holder of the tic interest as a consequence property held as a tic can thus be integrated within the currently existing framework by which reits can own and make other transactions related to real estate along these lines it is believed that such transaction will advantageously allow real estate held as a tic and in particular those types of properties with multiple tenants to liquidate their interests without being constrained by existing tic arrangements and in particular large tic arrangements that include over ten investors along these lines it is believed that the transactions of the present invention will be well suited for tic arrangements for any number of tic interests but will be extremely well suited for properties held from between 8 to 35 tenant in common interests along these lines it is considered especially advantageous for tic held properties having between 15 to 35 tic interests and more highly preferred for properties having from 20 35 tic interests and in the most highly preferred applications tics.