American Military Communities owns and operates multifamily housing near U.S. military installations. Our primary growth strategy is a Section 721 contribution: a qualifying owner contributes a property to AMC's operating partnership in exchange for partnership units rather than selling for cash. A properly structured contribution is generally tax-deferred, and the in-place loan generally comes along, subject to lender consent. AMC also provides replacement capital for owners facing loan maturities and forward contributions for developers with stabilized product. AMC anticipates introducing a formal contribution program on the terms described on the Strategy page.
