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… When a group was asked “According to the IRS, what does ‘Qualified’ mean?” in regard to a Qualified Intermediary in a 1031 Exchange, answers included, knowledgeable, honest, … pay the capital gains taxes on the sale of their investment property, because they have a failed 1031 Exchange. This is …
… Simultaneous Exchange versus Delayed Exchange  Most 1031 Exchanges take place on a delayed basis.  That is to say that the Exchanger sells his Relinquished Property to a buyer of choice and acquires Replacement … into a 1031 Exchange transaction without involving a Qualified Intermediary. While this can be done, as the use …
… they want to structure their real estate transactions as a 1031 Exchange, without knowing all of the steps and hurdles … way. But being well-informed before the sale of the first property is critical to the success of a 1031 Exchange. Here … of which can be avoided by planning early. 1. Not Using a Qualified Intermediary Some taxpayers believe, mistakenly, …
… The Role of the Qualified Intermediary in a 1031 Exchange  By definition, a Qualified Intermediary (QI) … receipt of the proceeds from the sale of the Relinquished Property during the period between the sale and the purchase …
… Creation of the Role of Qualified Intermediary in the Treasury Regulations Prior to the Internal Revenue Code Section 1031 Treasury Regulations issued in 1991 governing … as an intermediary to whom the taxpayer’s relinquished property would be transferred, and from whom it would be …
… Professional QIs Are Central to 1031 Exchanges and Help a Wide Variety of Asset Owners Las … U.S. Treasury rules giving rise to the like-kind exchange “Qualified Intermediary” turn 25 this year. Established by … also known as 1031 exchanges, accessible to business and property owners nationwide. QIs act as independent …
… should.” This sage advice certainly applies to choosing a qualified intermediary to facilitate a 1031 like-kind exchange. The use of a qualified intermediary … seller requires the money for the purchase of replacement property. While it's true that any third party can legally …

1031 Exchange Knowledge Base

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