Apartment Complex, Inc. plans to actively pursue a real estate acquisition program that will focus on the purchase of multiunit apartment buildings and apartment complexes with the intent of creating a recurring stream of income. Management will use reasonable leverage to purchase these properties so that a positive cash flow is generated after debt service has been paid. The recurring streams of revenue generated from the rental of multi-unit residential property will allow the Company to continually recognize revenue despite drawbacks in the real estate market. As these properties increase in value through capital appreciation, the Company will divest of these properties to reap its capital gain profits. The Company will divest its properties once Management feels that its real estate holdings have become overvalued. Mr. Doe has worked diligently to create a pricing model that will allow the business to understand when the properties have become overvalued. This model will examine the capitalization rates of the income producing properties for a determination of true asset value. There are tremendous tax benefits for the Company as it engages its real estate investments. As the business makes its real estate divestitures, The Company will recognize capital gain income rather than income on its properties. These windfall gains will be taxed at a rate that is significantly lower than the federal regular income tax levels. This assumes that the business will divest its properties after one year’s time Recently, the number of real estate sales has increased significantly within the last year. This is one of the primary signals of an overvalued real estate market. As stated earlier, the Bureau of Economic Analysis estimates that homes on the market have increased more than 13% over last years figures. During the boom time for real estate over the last five years, many people overextended and over leveraged their properties with floating interest only loans.