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Download as a PDF Introduction to Like-Kind Property Requirements A 1031 tax deferred exchange transaction allows a real estate investor to defer the payment of their capital gain and depreciation recapture taxes generated from the sale of investment property (“relinquished property”) by reinvesting in other like-kind real property (“replacement property”) that is also held as […]
Download as a PDF When investors consider a 1031 exchange, one of the first questions they ask is whether their property qualifies for tax-deferred treatment. The answer hinges on a concept known as “qualified use.” Understanding this requirement is essential, because it determines whether you can defer the payment of capital gain and depreciation recapture […]
Download as a PDF Who Is Considered a Related Party? The definition of a related party is the most important issue involved in any related party 1031 exchange transaction. A related party is not limited just to family members. Related parties can also be C or S corporations, general or limited partnerships, limited liability companies, […]
A properly structured 1031 exchange can help real estate investors defer capital gain taxes while preserving equity and improving long-term investment flexibility. This guide explains the core rules, exchange structures, timelines, qualified intermediary requirements, and best practices investors should understand before starting a 1031 exchange transaction.
Download as PDF Navigating the costs associated with a tax-deferred exchange can feel frustrating and confusing. Many investors struggle to evaluate the fees, costs, and service charges assessed by qualified intermediaries (QIs). The 1031 exchange industry often falls short in explaining the complete financial picture involved in the administration of these complex transactions. This guide […]
Download PDF version In a 1031 exchange transaction, it is often said that legal title to the real estate being sold (i.e., the relinquished property) and the real estate being purchased (i.e., the replacement property) must be held or owned under the exact same legal title. This is a common misconception and is not accurate. […]
