Code and Legal References

	Revenue Procedure 2002-22	Revenue Ruling 2004-86
	Section 1031	Section 121
	Section 1033	Form 8824 Like-Kind Exchanges
	Form 4797 Sale of Business Property

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SEC
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Securities offered through Newport Coast Securities, Inc. 18872 MacArthur, 1st Floor, Irvine, CA 92612, Phone: 800-992-5592 FINRA SIPC All investment strategies have risks. Past performance and/or forward statements are never an assurance of future results. Only a sponsor’s Private Placement Memorandum or Prospectus is controlling. Diligent Financial Group, Inc. and Newport Coast Securities, Inc. are not affiliated.

Nothing contained herein shall constitute an offer to sell or a solicitation of an offer to buy any security. Such offers may only be made by written prospectus and only in a jurisdiction where the security is duly registered or exempt from registration therein.

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