1031 EXCHANGE GENERAL
Who is disqualified from facilitating a 1031 like-kind exchange?
04/26/17
The 1991 Treasury Regulations introduced the notion of a qualified intermediary that could facilitate a 1031 exchange, but what makes an intermediary ...
Changing Tax Laws Create Unique Opportunities
02/01/17
With tax reform looming, sellers of personal property will have an opportunity to recognize gains at a lower tax rate. ...
Avoid Boot from Rent and Security Deposits in a 1031 Exchange
tax deferred exchange
01/05/17
In a standard closing (not involving a 1031 exchange), it is typical for the prepaid rent and security deposits being held ...
Keep Your BIG (Built-In Gains) from Getting Small
12/05/16
Using like-kind exchanges when disposing assets during the holding period of a C corp to S corp conversion to defer ...
Section 1031 - Misstatements and Misleading Information
11/30/16
Section 1031 empowers taxpayers across income levels to build wealth and create jobs. Be wary of mistatements, deferring instead to careful ...
Is Your 1031 Exchange Straddling Two Tax Years?
1031 exchange
10/25/16
Most users of Section 1031 understand the 180-calendar day deadline to complete their like-kind exchange. This general understanding of the exchange ...