Status of Section 1031 and the Budget Reconciliation Bill
It appears that a $500,000 cap on capital gains deferral allowed under § 1031 of the U.S. Tax Code may...
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September 21, 2021
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Latest Posts
The American Families Plan’s Threat to the 1031 Exchange Industry
Recently, the White House released the details of its American Families Plan, which includes a $500,000 cap on like-kind exchanges...
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May 3, 2021
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Beyond Deferring Capital Gains Taxes: Advantages of a 1031 Exchange
Savvy investors over the years have leveraged the benefits of the 1031 Exchange for reasons that far exceed its primary...
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April 19, 2021
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45-Day and 180-Day Postponements for Disaster Areas in Texas, Oklahoma, and Louisiana
The Federal of Exchange Accommodators (FEA), the trade association for 1031 Exchange practitioners, recently issued an update on 45-day and...
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March 20, 2021
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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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February 24, 2021
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Comprehensive Summary of Disaster Extensions Granted by the IRS in 2020
Many disaster extensions have been granted by the IRS in 2020. Accordingly, we thought it would be helpful to provide...
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December 2, 2020
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Important Tax Deadlines for 1031 Exchange transactions Initiated During the 4th Quarter of 2020
If the sale of your Relinquished Property closed on or between October 18, 2020 and December 31, 2020, the standard...
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October 19, 2020
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How DSTs Benefit Real Estate Agents and Brokers
A DST (Delaware Statutory Trust) permits a flexible approach to both real estate ownership and investment and qualifies as replacement...
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September 1, 2020
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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...
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July 7, 2020
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Extension for Exchanges Impacted by COVID19
Due to the COVID-19 crisis, yesterday the IRS issued a notice granting relief to taxpayers extending a variety of tax-related...
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April 10, 2020
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1031 Exchanges in the World of COVID-19
The Coronavirus has impacted virtually every aspect of the economy and real estate investors have been closely watching the pandemic’s...
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March 24, 2020
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Related Party 1031 Exchanges
The Internal Revenue Service covers the issue of related party exchanges under IRS Section 1031(f). While such exchanges are permitted,...
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February 24, 2020
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