Reclassification

6 Months Ended

Jun. 30, 2011

Reclassification [Abstract]

Reclassification

(3)  Investments in Real Estate –

On July 23, 2010, the Company purchased a 31% interest in a Fresenius Medical Center in Hiram, Georgia for $717,359.  The Company incurred $13,958 of acquisition expenses related to the purchase that were expensed.  The property is leased to Fresenius Medical Care–Paulding Dialysis Partners, LLC, a subsidiary of Fresenius Medical Care Holdings, Inc., under a Lease Agreement with a remaining primary term of 11.8 years (as of the date of purchase) and initial annual rent of $61,369 for the interest purchased.  The remaining interest in the property was purchased by AEI Income & Growth Fund 27 LLC, an affiliate of the Company.