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Download as a PDF If you’re selling investment real property and the buyer is not able to secure conventional financing, you may end up holding a promissory note, often referred to as a seller carry-back note or seller financing. Seller carryback financing is common in real estate, especially during challenging markets that involve high interest […]
Download as a PDF Seller carryback financing can be a useful tool in a real estate sale, but it requires careful handling when the transaction is part of a 1031 exchange. If the seller carry back note is intended to be included in the tax-deferred exchange, the promissory note and related security instruments (e.g., deed […]
Download as PDF Real estate markets move quickly. Sometimes the perfect investment property (replacement property) is located long before the investor finds a buyer for their current investment property (relinquished property). A reverse 1031 exchange offers a powerful solution to this timing problem. This tax planning strategy allows investors to acquire their new investment property […]
