Therefore they get the benefit of all depreciation on a pro-rata basis.

So,If I understand the mechanics of a 1031 correctly, your basis in the property (due to the carry forward basis in the 1031) is Lower than $170k.You are Liable for depreciation recapture while it was a rental, whether or not you declared the depreciation.Assuming the above is true, you will have taxes due.You definitely pay income tax on any interest received.For the Principal you receive (including the down payment) it will be allocated into three pro data portions of:Return of basis/costs-no taxCap Gain- cap gain taxDepreciation Recapture- ordinary income tax at up to 25%@Ashish Acharya When later converting an investment property, acquired by a 1031, into a primary residence, then selling, give you a partial, Qualified Use pro rata calculation for the 121 exclusion like when you do the same thing with a non 1031 acquired property? 

It is understood that the deposits and pro-rata come to the new buyer, and the check is in the mail (supposedly), but it would have been nice to have it in hand after walking away from the closing table for peace of mind, and to fund some cap-ex (rent proceeds not deposits which shouldn't be touched), but it didn't go that way.

I don't recall asking for the extra $50 but often it doesn't come into play because I am prorating the last days because it is a long term tenant buying a house or moving out of state so maybe they have extended a little or leave a little early  and they pay pro-rata for those days.   

I've always just viewed my return the same as the LPs because I'd be investing as an LP and would receive the same pro-rata returns as they do.  

GP equity is usually included in the pref but its split pro-rata with the other investors.

Salut Philippe,2 possibilités:Prends ta facture de chauffage et divise la par le nombre d'unités (fait un pro rata par pieds carrés).

In addition to that, if you are paying for utilities or services that are not individually metered, you can pass those on to the resident as well, pro rata.

Of the 100's of MF syndications I have seen, I recall only one or two that did not share the depreciation pro rata. 

You can have only one general purpose loan and one residential loan at a time.You must wait 60 days from the time a loan is repaid in full until you are eligible to apply for another loan of the same type.The TSP will deduct a $50 fee from the proceeds of each loan issued.Your loan will be disbursed pro rata (i.e., proportionately) from any traditional and Roth balances in your account.For complete rules, and to understand the potential impact of your loan on your retirement income, read the TSP booklet Loans.