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… Since 1921, the rules for qualifying and completing 1031 exchanges have gradually broadened and become less … . Potential exchangers frequently pose questions on what property is considered "like-kind" to another property. … Be sure to discuss 1031 exchange plans with a trusted Qualified Intermediary. Following the like-kind requirements …
… Most taxpayers who are considering a Section 1031 exchange are familiar with the 45-day Identification … As a reminder, the taxpayer must identify the Replacement Property (or Properties) to be acquired within 45 days after the sale of the Relinquished Property. Section 1031(a)(3)(b) says that taxpayers must complete their 1031
… areas. They include depreciation and expensing, LIFO, 1031 exchanges, carried interest and passive loss … investments to allow taxpayers to maintain investments in property without being taxed on theoretical (i.e. “paper”) … safe harbors under Section 1031 using professional qualified intermediaries are straightforward transactions …
1031 Exchanges Across Tax Years  IRC Section 1031 … begins on the date the taxpayer transfers the relinquished property and ends at midnight on the earlier of the 180th … advisors to work in combination with a highly credentialed Qualified Intermediary such as Accruit can help Exchangers …
… A successful like-kind exchange of real estate under IRC §1031 defers capital gains tax and depreciation recapture on … due and payable to the state when the gain or loss from the property is ultimately recognized. No withholding is … not occur, or does not meet the IRC §1031 requirements, the qualified intermediary or exchange accommodator must …
1031 Exchanges Come in All Sizes 1031 Exchanges are one of the few incentives available to … consolidate holdings, or shift to more productive like-kind property without paying unnecessary taxes, in turn …
… Accruit was honored to help educate our peers in the 1031 industry by presenting in both boot camps at this … FEA Annual Conferences. With each presentation I grow as a Qualified Intermediary, either because I am teaching new … of Exchange Manager ProSM, the one-stop-solution for Qualified Intermediaries.   All Business, But Also Fun …
… In 1031 Like-Kind Exchange Pitfalls to Avoid , we examined 1031 … Agreement and Identification Forms Often relinquished property in a tax deferred exchange can be held by … of the old property and purchase of the new property to the qualified intermediary. Under safe harbor exchange …

1031 Exchange Knowledge Base

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