This is really simple. It may be that you see ownership of real estate as part of your entities progression, in which case ownership structures, use of tax free equity and ensuring that you are not putting your business into a high tax environment, or utilising liquidity unnecessarily become important objectives.  Sometimes; an investment may be particularly attractive for all sorts of reasons, however the most important aspect of any investment is return. So price and structure of the investment is critical. The price of the investment may have risen to a degree that renders it a poor economic investment, or it may be structured in such a way that taxation costs really hurt the returns may on a pre-tax basis.