Articles related to Forward The transfer of the relinquished property to the Qualified Intermediary, and the receipt of the replacement property from the Qualified Intermediary is considered an exchange. To be compliant with IRC Section 1031, the transaction must be properly structured, rather than being a sale to one party followed by a purchase from another party. Exchange s.
1031 Exchange Cooperation Clause
Due to changes in 1031 exchange over the years, it is no longer a requirement to disclose that a property is included in a 1031 exchange.