Renouf amended its offer for Benequity Holdings.

As expected, Renouf Corp. International sweetened its tender offer for Benequity, a real estate limited partnership, to $31 per partnership unit for all the Los Angeles company’s outstanding units. Renouf had previously sought 1.5 million units at $28 or $30 per unit under certain conditions. Benequity management is recommending that unit holders accept the new offer. Separately, Benequity said it had net income of $18.3 million on revenue of $35.8 million for 1986. But Benequity’s auditors issued a qualified opinion because of litigation arising from the liquidation of Beneficial Standard, Benequity’s predecessor firm.