How It Works

1. You sell property to UP for less than its fair-market value—usually what you paid for it
2. UP pays you cash for agreed sale price, and you receive an income-tax deduction
3. UP may use or sell the property

Benefits

• You receive cash from sale of property (sale price is often the original cost basis)
• You receive a federal income-tax deduction for the difference between the sale price and the fair-market value of the property
• UP receives a valuable piece of property that we may sell or use to further our mission