You want great terms as a tenant if you renew on that option spelled out otherwise the landlord will try to hold you hostage and make up the lost income for the past 3 years on the renewal option.It's like chess in that you have to think many moves ahead to make sure you have the long term winning strategy.I agree that the big boys might let a center sit and then lease up very slow at great per sq ft rates or just take write offs with it.With anchored shopping centers you have to watch out for co-tenant clauses.This gives the smaller tenants the right to break the lease and leave if something happens to the anchor.Depending on the design of the center you don't get the benefit of an anchor always.You can be in a center right next to the anchor or you can be in a side strip where 80% of the off traffic won't come to you yet they are still hitting you with a high per sq ft rate.All of these keys become very important when doing anything with retail as they can help you sink or swim.Another aspect is if you have an older anchored shopping center the anchor might be re-imaging and ask for improvements from the landlord that could equal hundreds of thousands or more.

The S-Corporation designation is a tax issue rather than accounting issue.

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There are programs designed for real estate investors that work on master policies.

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When committed in the lawful defense of such person, or of awife or husband, parent, child, master, mistress, or servant of suchperson, when there is reasonable ground to apprehend a design tocommit a felony or to do some great bodily injury, and imminentdanger of such design being accomplished; but such person, or theperson in whose behalf the defense was made, if he was the assailantor engaged in mutual combat, must really and in good faith haveendeavored to decline any further struggle before the homicide wascommitted; or, 4.

Not a CPA and not any other designated individual.

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