I just had one where the exchange was into TIC (Tenants in Common). After multiple years, one of the TIC sold off it's properties in 6 different states. Because of death of spouse in the interim, there was a step up in basis and all of the sales resulted in a loss and freed up some passive losses. 

You can looked forward to many years of nice billing and when you write yourself some nice notes on how to manipulate the software to do them in just a few minutes, you can smile every time you see the client.