A gift of partnership interest is for you if ...

• You hold an interest in a real estate or other investment partnership.
• You invested to share in the partnership's initial tax losses, which have now ended.
• The partnership no longer fits your investment strategy, or you do not want to receive taxable income from it.
• The partnership agreement permits you to transfer your interest to third parties like us.
• Your partnership interest is not encumbered by debt, and we will not be called on to make any future contributions to or for the partnership.