text: An ideal situation would be to have have seperate corporation formed (NewCo) where the 3 original companies have exactly 1/3 ownership.  The 3 companies then sign leases with NewCo for the square footage they need and pay based on the lease.  From a tax standpoint, NewCo would be losing money because of depreciation, and the 3 amigo's would take the lease payment as an expense.\n\nTax deferral at it's best!\n\nOf course from the corp standpoint, make sure that each company own's 1/3 and it's board has 3 seats, one from each.  The best form might be a LLP.   A taxman or lawman can help decide the best legal form.