Additional Resources

Identifying Delaware Statutory Trusts (DST) in a 1031 Exchange

Identifying Delaware Statutory Trusts (DST) in a 1031 Exchange

As the US investor population ages we’ve seen an upward trend in investment funds being shifted into real estate holdings . . . .

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45-Day and 180-Day Postponements for Disaster Areas in Texas, Oklahoma, and Louisiana

45-Day and 180-Day Postponements for Disaster Areas in Texas, Oklahoma, and Louisiana

Here is the March 2021 statement from the Federation of Exchange Accommodators regarding postponements.

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COMBINING PRIMARY RESIDENCE EXCLUSION WITH A 1031 EXCHANGE USING REV PROC. 2005-14

COMBINING PRIMARY RESIDENCE EXCLUSION WITH A 1031 EXCHANGE USING REV PROC. 2005-14

There are some instances where, for tax purposes, real property can be treated both as property held for investment or business purposes and…

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Multiple Property Exchanges – The Basics

Multiple Property Exchanges – The Basics

IRC Section 1031 allows for the exchange of several properties into one or more replacement properties. Exchangers, however…

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PROPOSED 1031 EXCHANGE REGULATIONS DEFINING “REAL PROPERTY”

PROPOSED 1031 EXCHANGE REGULATIONS DEFINING “REAL PROPERTY”

Beginning January 1, 2018, the Tax Cuts and Jobs Act (TCJA) amended IRC section 1031 to limit its application to exchanges of real property…

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Vesting Issues with a 1031 Exchange

Vesting Issues with a 1031 Exchange

For an exchange to satisfy IRC §1031, the taxpayer that will hold the title to the Replacement Property must be the same taxpayer that held title to the Relinquished Property…

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Combining Primary Residence Exclusion with a 1031 Exchange Using Rev. Proc. 2005-14

Combining Primary Residence Exclusion with a 1031 Exchange Using Rev. Proc. 2005-14

There are some instances where, for tax purposes, real property can be treated both as property held for investment or business purposes and as a primary residence…

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SELLER FINANCING AND 1031 EXCHANGES

SELLER FINANCING AND 1031 EXCHANGES

Sometimes it is necessary or desirable for an Exchanger carry back a promissory note upon the sale of their relinquished property…

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How Cost Segregation Studies Can Increase your Tax Savings

How Cost Segregation Studies Can Increase your Tax Savings

All real estate owners and investors are concerned about how they can reduce and/or defer their taxes. Cost segregation studies and 1031 Exchange…

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How Long-Term Leases Factor into 1031 Exchange Transactions

How Long-Term Leases Factor into 1031 Exchange Transactions

Leasehold interests may be either relinquished property or replacement property in an exchange. [Reg. §1.1031 (a)-1 (c) (2)] A leasehold interest with…

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Multiple Property Exchanges –The Basics

Multiple Property Exchanges –The Basics

IRC Section 1031 allows for the exchange of several properties into one or more replacement properties. Exchangers, however…

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BALANCING THE EQUITIES IN A 1031 EXCHANGE THE FOUNDATION OF EVERY 1031 EXCHANGE TRANSACTION

BALANCING THE EQUITIES IN A 1031 EXCHANGE THE FOUNDATION OF EVERY 1031 EXCHANGE TRANSACTION

When an asset is sold for more than its adjusted tax basis, the amount exceeding the basis is recognized as “gain”…

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