Industrial and Commercial Real Estate markets continue to maintain a high prospect of supply of devalued high potential long term Real Estate investment properties. With existing values significantly below replacement cost any new inventory will be as a result of syndicates and banking institutions continuing to liquidate Real Estate assets to shore up their cash reserves (banking institutions are in the industry of lending money not owning and managing the Real Estate asset). Currently properties can be located in high volume and quality, offering well capitalized, professionally managed investors a unique opportunity to realize significant returns on investment while shielding a lot of the cash flow from income tax.