100% Bonus Depreciation

Take advantage of these historic tax benefits while they last!

Here you will learn how ownership in real estate, pre-leased to credit worthy tenants like 7-Eleven, can create millions of dollars in tax savings, against ordinary income and capital gains.

Act NOW for 2022

Wipe Out Your Entire Tax Obligation with 100% Bonus Depreciation

Historic tax deferral exists for investors who purchase gas stations or convenience stores that have significant retail gasoline operations (“C-Stores”). By purchasing a qualified C-Store, the investor generally is eligible for 100% bonus depreciation on the entire purchase price (excluding any portion allocated to land or goodwill). These bonus depreciation deductions then can be used to offset the investor’s income or gains from other sources in the first year of real estate ownership, resulting in the desired tax deferral.

Find out how 100% Bonus Depreciation can off-set large capital gains and other passive income or ALL active income for real estate professionals.

Learn how the use of C-Store investments as a landlord – not as an operator of the business – can achieve significant tax deferral through 100% Bonus Depreciation deductions.

100% Bonus Depreciation law is set to expire at the end of 2022

The opportunity for 100% Bonus Depreciation coupled with the viability of 7-Eleven, QuikTrip, Kum & Go, and Wawa and their ability to thrive during Covid19 – compared to the rest of the NNN industry, has sent demand for these net lease assets to an all-time high.

Brand new 7-Eleven, QuikTrip, Kum & Go, and Wawa opening in 2022 are available now, but won’t be for long! Last year’s inventory of new 15+ year NNN leased property to 7-Eleven, QuikTrip, Kum & Go, and Wawa properties, that qualified for 100% Bonus Depreciation in 2021, were entirely sold out prior to year-end.

Most 2022 7-Eleven, QuikTrip, Kum & Go, and Wawa properties will be pre-sold during construction, but investors will actually close escrow once these C-Stores are open for business and paying rent. Contact us now to see what 7-Eleven, QuikTrip, Kum & Go, and Wawa properties are coming available in 2022.

Here is how we can help you

You’re in good hands. We sell more net leased C-Store properties nationally than any other brokerage firm. We work with only the best properties, leased to CORPORATE tenants (not franchisees) and the most reputable companies like 7-Eleven, QuikTrip, Wawa, and Kum & Go. We can show you every
C-store available for sale, including those opportunities not yet available to the open market. Ask to see our proprietary database. We’ve cataloged over 50,000 c-store location along with landlord contact info., roughly one-third of all c-stores in the U.S.

We understand 100% Bonus Depreciation better than anyone. Since 2019, we’ve closed escrow on over $600 Million C-Store properties, net leased to companies like 7-Eleven, QuikTrip, Kum & Go, and Wawa with multi-billion-dollar balance sheets.

In December 2020, we closed escrow on $108,600,000 of 7-Eleven properties, with QUALIFYING LEASES, to off-set massive gains for our buyers utilizing 100% Bonus Depreciation to wipe-out their entire 2020 tax obligation.

Of all the 7-Eleven’s sold in 2020 through the U.S. with new 15+ year leases, Secure Net Lease closed escrow on 35.6% of them. Our next closest competitor sold 7.5% of them. Our relationships with key members within 7-Eleven’s real estate department and 7-Eleven’s preferred build-to-suit net lease developers throughout the U.S., make our marketplace knowledge second to none and give us the ability to turn non-qualifying leases into QUALIFYING LEASES for 100% Bonus Depreciation.

Secure Net Lease is also QuikTrip’s preferred brokerage firm for sale-leaseback properties. Since 2019, we have closed 84.5% of all net lease QuikTrip properties available to the marketplace.

Learn more about 100% Bonus Depreciation and to get an early look at 2021 qualifying inventory of C-Store properties.

We are happy to answer any questions and there is no obligation to work with us.

Are c-stores the perfect real estate investment?

Well, nothing is perfect, and there is inherent risk to owning any investment property, but owning the right C-Store leased to a credit worthy tenant is as close as it gets to perfect. Buying a property with a net leased to 7-Eleven, QuikTrip, Kum & Go, or Wawa is widely recognized as one of the safest, and most secure real estate investments.

Unlike many other retail investment properties, every property leased to 7-Eleven, QuikTrip, Kum & Go, and Wawa is guaranteed by the full assets of these billion-dollar corporations. They are also the only retail real estate investment property that benefits from 100% bonus depreciation on the entire value of the building and any improvements.

Not all C-Store investments qualify for 100% Bonus Depreciation.

These properties range in price from $3,500,000 – $10,000,000 and typically require a down payment equal to 35% of the purchase price. We do not sell businesses… real estate investment with long term leases in place only!

In addition to the 100% Bonus Depreciation Tax Benefits, here are even more reasons to own a

Zero Landlord Responsibility and Zero Cost Exposure

As an owner of a property leased to 7-Eleven, QuikTrip, Kum & Go, or Wawa, you will have ZERO management responsibility and ZERO exposure to any unforeseen cost or expenses.The standard
C-Store lease is triple-net (NNN), meaning that the tenant itself is legally obligated to handle the payment and management of all operating expenses, insurance, and property taxes.

As an investor, there are no hidden fees and no ownership headaches. 7-Eleven, QuikTrip, Kum & Go, and Wawa, as the tenant are solely responsible for maintenance repairs and insurance costs in addition to rent.

In many ways owning an investment property NNN leased to 7-Eleven, QuikTrip, Kum & Go, and Wawa is like owning a corporate bond – your investment will produce consistent yield to maturity. Unlike other types of real estate, here you also get 100% Bonus Depreciation on the full value of the improvements in your first year of ownership on those C-Store’s with QUALIFYING LEASES.

Recession Resistant, E-Commerce Resistant, and an Essential Business

We know of no instance where 7-Eleven, QuikTrip, Kum & Go, or Wawa have ever defaulted on a lease in the history of tenant operations. Rent is paid monthly, like clockwork. And will be for the next 15+ years of the lease. Many of these tenants thrive during an economic downtown and experienced no layoffs during the 2008 recession. 7-Eleven averages 43-year occupancy on established locations.

With sales at 3.2% of our national GDP, and over 50% of U.S. consumers shop at a C-Store daily, according to a 2018 National Association of Convenience Stores (NACS) report. C-Stores are considered essential businesses and most thrived during Covid19. 7-Eleven added more than 70,000 jobs in 2020 amidst the pandemic.

Not only are C-Stores the only retail investment property that benefits from 100% Bonus Depreciation – in YEAR ONE, but they are also insulated against many of the struggles that retail has experienced over the years, from external factors like Amazon and the Covid19 pandemic.

Own the best corner in town

Don’t forget, that in addition to the benefits of 100% Bonus Depreciation and a stable income stream and no maintenance responsibility, you are also buying real estate! Generally speaking, there is a C-store on the best corner in every town. Companies like 7-Eleven, QuikTrip, Kum & Go, and Wawa are highly selective in their site selection criteria, and most new stores are located on a high traffic-signalized corner with great visibility and vehicle access.

7-Eleven, QuikTrip, Kum & Go, and Wawa are considered to be the most sought-after tenants in the NNN industry today and typically get first pick of these highly desirable corners throughout the U.S.

Each site must meet the strict criteria of their corporate real estate departments, including:

  • Demographic requirements
  • Traffic counts
  • Cost, sales & profitability modeling
  • competition analysis
  • trade area concentration

7-Eleven, QuikTrip, Kum & Go, and Wawa are corporations with a long track record and a long-term vision. And the key component of that strategy is opening stores in locations that will be most profitable. Remember, when 7-Eleven, QuikTrip, Kum & Go, and Wawa sign a lease to open a new store they are committing to pay rent at that location for at least 15 years!

As an investor, you can rest assured that each location has been thoroughly vetted by 7-Eleven, QuikTrip, Kum & Go, and Wawa, and as a result more likely to hold its value, or appreciate with future development, than any other investment property.

While reasonable efforts were taken to furnish accurate and up-to-date information, we do not warrant that the information contained in and available on this site is 100% accurate, complete, and error free. Tax laws change and we will do our best to update the site regularly, but you should consult your CPA or attorney for any and all tax or legal advice. This is page is merely here to bring to your attention an opportunity that may exist for
100% Bonus Depreciation.

Put our knowledge to work for you

Joe Caputo and Bob Moorhead are the founders of Secure Net Lease. We have worked together since 2011, and collectively have over 40 years of commercial real estate experience. In total, Secure Net Lease agents have completed over $6 Billion net leased sale transactions, in 48 states. Our offices are in Dallas and Los Angeles.



(424) 220-6432




(214) 522-7210