3.8.1.2.1 Types of Real Estate Limited Partnerships
Real estate limited partnerships, also called real estate DPPs, vary in risk and in type of investment. High-risk RELPs are speculative, capital-intensive investments that carry the highest return potential; however, they typically provide no immediate income. Investors in this type of RELP expect losses in the beginning years but use these losses to offset their income for tax purposes. For instance