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1031 News

Home / Blog » 1031 News

The Bartell Decision: Non-Safe Harbor Parking Exchanges Have Just Become Safer

on Thu, 09/08/2016 - 11:17   Martin Edwards
Bartell Decision on Non-Safe Harbor Reverse Exchanges

Background on Reverse Tax Deferred Exchanges

Modern day tax deferred exchanges began in the early 1980s with a court ruling (the Starker case) that an exchange for relinquished property and the purchase of corresponding ...

Ritchie Bros. Auctioneers Acquires IronPlanet

on Wed, 08/31/2016 - 11:48   Mark Flanagan
Ritchie Bros. buys IronPlanet

Ritchie Bros. and IronPlanet have announced an agreement under which Ritchie Bros. is acquiring IronPlanet for approximately $758.5 million U.S.

According to Construction Equipment Guide, IronPlanet "complements Ritchie Bros.' primarily end-user customer base, as it focuses largely on the needs of corporate accounts, equipment manufacturers, dealers and government entities in equipment disposition solutions."

Ritchie Bros. has simultaneously announced a strategic alliance agreement in which they will become Caterpillar's preferred global partner for live onsite and online auctions of used Caterpillar equipment. This strategic alliance expands on existing agreements between Caterpillar, its dealers, and IronPlanet; it becomes effective when the Ritchie Bros. acquisition of IronPlanet is completed.

More at constructionequipmentguide.com

Webinar Q&A: What’s New with 1031 Like-Kind Exchange Tax Planning?

on Wed, 07/13/2016 - 12:17   drupaladmin
1031 Like-Kind Exchange Webinar Questions and Answers

Webinar Questions from PwC-Accruit Presentation June 16, 2016

PwC and Accruit recently conducted a national webinar entitled “What’s New with 1031 Like-Kind Exchange Tax Planning?”  It was a well-attended event comprised of tax and finance executives from hundreds of major companies.

During the webinar, the participants asked a number of questions which, due to time constraints, could not all be answered during the presentation. We have compiled these questions along with the answers provided by our panel of tax, finance and ...

1031 Like-Kind Exchange Pitfalls to Avoid - Part II

on Thu, 07/07/2016 - 11:33   Martin Edwards
Know the 1031 like-kind exchange rules!

In 1031 Like-Kind Exchange Pitfalls to Avoid, we examined 1031 exchange practices that could inadvertently cause an exchange to go awry.  Most of those examples pertained to the taxpayer coming into constructive receipt of funds.  Here, we’ll look at a variety of other practices where problems sometimes occur.

1031 Exchange Pitfall No. 7 – Execution of the Exchange Agreement and Identification Forms

Often ...

Ancillary Benefits of 1031 Like-Kind Exchange Programs

on Thu, 06/30/2016 - 11:58   Steve Doherty
Additional benefits of 1031 like-kind exchange programs

A 1031 like-kind exchange (LKE) program allows a business to postpone the tax hit on sales of used equipment in anticipation of buying replacement equipment, and each year more business owners seize upon the cash-flow benefits available via a 1031 like-kind exchange strategy, recognizing that reinvesting money into their business beats sending it to the government in the form of unnecessary taxes.

In addition to the fact that more cash in your business is never a bad thing, there are noteworthy ancillary benefits that accompany the adoption of a 1031 like-kind exchange program. Even currently, with the availability of ...

Selling Equipment at Auction? Don’t Ruin Your Like-Kind Exchange!

on Tue, 06/07/2016 - 11:17   Steve Chacon
Selling Equipment at Auction? Don’t Ruin Your Like-Kind Exchange.

A successful 1031 like-kind exchange requires careful planning.  Planning should include:

  • Reviewing the transaction’s form and timing
  • Understanding the like-kind exchange regulations
  • An examination of the equipment owner’s larger tax picture
  • An assessment of the equipment owner’s cash flow requirements

For equipment owners selling at auction, the like-kind exchange (LKE) basics are fairly easy to understand.  However, as a seller of equipment it’s critical to avoid being tempted into conducting an LKE without taking a thoughtful approach.  If you are planning on selling and purchasing equipment under Section 1031, be sure to coordinate with a team of qualified professionals and...

1031 Like-Kind Exchange Pitfalls to Avoid

on Thu, 04/28/2016 - 08:50   Martin Edwards
1031 exchange rules

Compliance with the IRC Section 1031 Regulations is a lot of form over substance -- if you want to attain a tax benefit, every i has to be dotted and every t crossed.  Good faith efforts are not enough, because lurking in the regulations are numerous procedures that have to be followed to achieve a successful deferred exchange.  Among other things, these rules require avoiding constructive receipt of the exchange funds received in the sale. 

For further practices that could derail your ...

1031 Like-Kind Exchanges for Leasing Companies

on Mon, 04/25/2016 - 13:24   Steve Doherty
1031 Exchanges for Leasing Companies

The leasing industry is no different than any other type of business in which cash flow and residual value of equipment drive profitability and ROI.  Whether you are managing an operating lease or a tax lease of heavy equipment, trucks, cars, office equipment, etc., you could face a tax rate of 40% on the gains from the sales proceeds of the equipment coming off of lease. Leasing companies that can infuse a like-kind exchange (LKE) cash benefit into the equation can provide heightened value to their portfolios.

Leasing portfolio success is driven by three critical factors:

  1. Competitive lease rates
  2. Meaningful ROI on lease portfolio
  3. Lower cost of capital

The cash benefits of a ...

What is a 1031 exchange? Infographic

on Fri, 04/22/2016 - 14:28   Mark Flanagan

They say a picture is worth a thousand words. In this infographic, we've broken the 1031 exchange process into a series of simple steps:

What is a 1031 exchange? Infographic from Accruit

Actual or Constructive Receipt of Funds in a 1031 Exchange

on Fri, 04/15/2016 - 10:24   Martin Edwards
Actual or Constructive Receipt of Funds in a 1031 Exchange

The IRC Section 1031 regulations have at their core a rule against the taxpayer being in actual or constructive receipt of exchange proceeds.  This rule covers the period of time from the point of sale of relinquished property to the purchase of ...

Lenders and the code section 1031 (g)(6) restrictions

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