Leasehold Improvement Exchange Process

In a 1031 Exchange, acquiring Replacement Property from a Related Party is generally prohibited. However, long-term leasehold arrangements can allow an Exchanger to construct improvements on land owned by a Related Party and later acquire those Improvements as Replacement Property through a Leasehold Improvement Exchange.

Gain a better understanding on the considerations and process of a Leasehold Improvement Exchange in this flyer.