Martin Edwards will be presenting “Cell Tower Easement Exchanges” as part of Accruit’s monthly webinar series.
This educational webinar will provide a comprehensive understanding of cell tower easements and how they may be used as either Relinquished or Replacement Property in a 1031 Exchange.
Topics discussed will include:
- Defining cell tower easements
- Recognizing easements under IRC §1031
- Key factors in determining the value of the easement
- Significance of easement term length
- Structuring a 1031 Exchange involving a cell tower easement
- Distinguishing between landowner and lessee roles