Investment grade triple net-lease (NNN) properties are a valuable and powerful addition to your 1031 exchange program or your investment Portfolio. Many investment advisors now recommend that investment grade triple net leases are included in well structured investment portfolios.
Note that if you use a properly structured 1031 exchange to acquire your triple net lease property, you may well be able to defer your capital gains taxes indefinitely.

Essentially, a single-tenant, net-leased investment gives you total (fee-simple) ownership of a free-standing, single-tenant commercial property, which is pre-leased to a high credit retail tenant – Walgreens, Jack in the Box, Wal-Mart or Best Buy, for example – on a long-term basis, providing you with a stable, long-term cash flow. In the case of a (NNN) net lease your tenant will be responsible for the operation, maintenance, taxes, repairs and improvements to the property.