Depreciation Question?

[Pat Lione]

I am an investor. In June 08 I came across a great deal on a great cashflowing property. Because of the credit crunch banks did not want to loan to me on another investment property. My girlfriend agreed to buy it in her name until I could refinance it. I am still having a problem refinancing it at a decent rate. Everything 100% is taken care of by my managemnt company I have set up for all my other properties. My girlfriend does nothing and doesn't want anything to do with being a landlord. She sees what I go through. My question is how do I structure it so that I can take the depreciation? Land Trust? Thanks for the help.