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… equal or up in value to fully defer the relevant taxes in a 1031 Exchange. To put it another way, an Exchanger needs to … identification and 180-day exchange timelines. Second, all property must fit the qualified use requirements of IRC §1031, in that property
… Often times, a 1031 qualified intermediary (QI) will receive a panicked … from a taxpayer who closed the sale of their relinquished property, received the sale proceeds and then realized they …
… Many investors are aware of 1031 exchanges and their usefulness in their real estate … parking. Mr. Spencer’s current estate plan would have this property pass to his four grandchildren upon his death. The … the exchange proceeds were sent directly to Mr. Spencer’s qualified intermediary (“QI”) to be held in escrow until the …
… In 2021, over 20% of commercial real estate participated in 1031 Exchanges and commercial property sales nearly doubled 2020's totals. Real estate … it is important to remember that choosing the right Qualified Intermediary to help you process your tax deferred …
… Seller Financing in the Context of a 1031 Exchange It is not unusual for a taxpayer to finance … In this instance, the note should be made payable to the qualified intermediary (the exchange company).  To the … lender before the taxpayer closes on the replacement property, the note may simply be substituted for cash from …
… If you are selling an investment or business use property, you should consider a 1031 exchange. Generally speaking, a 1031 exchange allows you to defer capital gains tax at the …
… are times when an Exchanger sells the Relinquished (old) Property for a higher value than the purchase price of the … in Improvement Exchanges Most people know that IRS Section 1031 involves trading “like-kind” real estate. However, once … pursuant to other IRS rules, the exchange company acts as a Qualified Intermediary (QI). However, when an exchange …
… Plan. The Plan includes a cap on gains deferred through a 1031 exchange as a way to defray part of the Plan's overall cost. The proposed limitation to 1031 exchanges would negatively impact American families and … legislation -this may include the proposed cap on Section 1031. By clicking 'take action today' below you can quickly …

1031 Exchange Knowledge Base

RECENT BLOG POSTS

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