Exchange Topics
In our continuing effort to maintain the highest level of customer service, we have developed these Brief Exchange topics to highlight and explain some of the requirements and issues concerning IRC §1031 tax deferred exchanges.
The Basics
Exchange Process
Safety & Security
Exchange Types
Advanced Topics
Converting a Principal Residence to Minimize Taxes by Combining §1031 & §121
Do Vacation & Second Homes Qualify for IRC §1031 Treatment?
Estimating the Capital Gain Tax on the Sale of Investment Property
The Impact of Depreciation Recapture on Exchanges
Disaster Relief Extensions for Exchange Deadlines
Exchanging with a Related Party
Limitations on The Safe Harbors: The(G)(6) Provisions
How to Initiate a Reverse Exchange
How to Initiate a Build-To-Suit Exchange
Combining Seller Financing with Tax Deferred Exchanges
Other Interests in Real Property and Mixed Use Exchanges
FIRPTA Issues in 1031 Exchanges
Refinancing Before & After the Exchange
Exchanges of Mixed Use Properties
Reverse Exchange Topics
The Safe Harbor Reverse Exchange
Selecting an Accommodator for a Reverse or Improvement Exchange
Third-Party Loans with Accommodator on Title
Third Party Notes and Security Instruments
The Lease Agreement in Reverse Exchanges
Non-Safe Harbor Reverse Exchanges
General Contracting Issues in Improvement Exchanges
“Soft Costs” in Improvement Exchanges
Tax Accounting in Parking Transactions
Setting the Exchange Sales Price: Parking the Relinquished Property
Off Title Options in Parking Transactions
The Role of the Settlement Agent in Reverse and Improvement Exchanges
The Delayed Improvement Exchange on Ground Lease – Structure