PLYMOUTH, Mich. (Jan. 25)—W.P. Carey & Co. L.L.C. in New York has acquired the former Simpson Industries Inc. headquarters in Plymouth. Heartland Industrial Partners L.P., which acquired Simpson last fall, has agreed to lease the 70,000-sq.-ft. facility under a long-term deal. "A sale-lease back offers companies such as Simpson a particularly attractive financing option, especially given the current credit crunch being experienced in the bank and credit markets," said Gordon F. DuGan, president and chief acquisitions officer of W.P. Carey.