1031 Articles

Exchange Basics
The Tax Deferred Exchange
Non-Tax Reasons to Exchange
Boot
Closing Costs and the Tax Deferred Exchange
Vesting Issues
Exchanging with a Related Party
Property Held for Resale Purposes
Multiple Asset Exchanges
Tax Deferred Exchange Terminology

Planning Ahead
Planning Ahead for a Successful Exchange
The 1031 Exchange Process
What Property Qualifies for IRC 1031 Treatment
Like Kind Property, What is It?
How to Initiate an Exchange
Delayed Exchange Deadlines and Identification Requirements

Types of Exchanges
The Simultaneous Exchange
The Built to Suit Exchange
The Reverse Exchange
Multiple Asset Exchanges
Personal Property Exchanges
Property and Mixed Use Exchanges
Installment and Land Sales Contracts
Exchanges of Foreign Property

Tax Issues
The Impact of Depreciation Recapture on Exchanges
Limitations on The Safe Harbors
Tax Season Issues

Partnership Issues
Partnership, LLC and REIT Issues

Financing Your Exchange
Combining Seller Financing with Tax Deferred Exchanges
Refinancing Before and After Exchanges