In a typical 1031 exchange, relinquished property is sold and the exchange funds generated from the sale are used to acquire replacement property. On occa...

Investors unfamiliar with 1031 Exchanges may envision the process as being intimidating and difficult. In reality, it doesn’t have to be. In order to success...

When performing a 1031 Exchange, most investors plan and hope to defer payment of all capital gains taxes relating to their sale of relinquished property. In...

As a 1031 Exchange Accommodator we are involved with thousands of real estate transactions every year. As you can imagine, we’ve been witness to some good, ...

Although there is a mixed case law history on refinancing in conjunction with an exchange, current case law favors the position that the Exchanger can obtain...

Investors who decide to carry a note on the sale of their investment property have a few options if they are also doing a 1031 Exchange.  Do not include t...

Section 1031 of the Internal Revenue Code is one greatest wealth building tools available to investors. Obviously investors are using the tax code to defer ...

When selling real estate, there are two beneficial tax laws available, depending on how the property was used prior to the sale. For property used as a pr...

There are two issues that come up toward the end of the calendar year relating to 1031 Exchanges. The first has to do with the time allocated to complete the...

One common misconception about 1031 Exchange is that only the gain from a sale, or the equity from a sale, need to be rolled forward from the relinquished pr...

Closing Costs - What is a deductible Expense? One of the most frequently asked questions from clients planning a 1031 Exchange is, “Can I use my exchange f...

It depends. A basic premise of 1031 exchange is that the taxpayer who sells relinquished property must be the same taxpayer who buys replacement property. T...

The longer the better. Unfortunately, there is no safe holding period for property to automatically qualify for a 1031 Exchange. Keep in mind, the properties...