Chapter 10: Direct Participation Programs (DPPs)

In this section

• Types of DPPs
  • Master Limited Partnerships: Structure, Roles, and Risks
    Dive into limited partnerships: structure, roles, benefits, and liabilities for both general and limited partners in DPPs.
  • Master Tenants in Common (TIC) in Real Estate Investments
    Discover how Tenants in Common (TIC) arrangements work in real estate investments and learn their benefits and risks.
• Key Concepts
  • Comprehend Pass-Through Tax Treatment for DPPs
    Explore the pass-through tax treatment in DPPs, focusing on how income and losses are relayed to investors and the associated tax implications.
  • Understand Illiquidity and Risks in DPP Investments
    Explore illiquidity & risks of DPP investments: learn key concepts & suitability considerations for informed investment decisions.