Greg's Blog-1031 Exchanges

NAR PROPOSED SEC EXEMPTIONFOR COMMERCIAL BROKERSOn November 9, 2007, the SEC released a "Notice of Application of the NationalAssociation of Realtors for Exemptive Relief under Sections 15 and 3 of the Exchange Actand Request for Comment." The SEC Release and National Association of Realtors (NAR...

Revenue Procedure 2008-16 (the "Procedure") creates a safe harbor definition of investmentproperty applicable to exchange transactions closing after March 10, 2008that involve the transfer of property consisting of a dwelling unit (defined below)and/or the acquisition of a dwelling unit as replac...

As a leading national qualified intermediary, Asset Preservation, Inc. (API) is committed to providing its exchange clients with unmatched customer service and the highest level of security available in the §1031 exchange industry. From the client's first contact with an API representative, API's...

Real estate investors use Internal Revenue Code (IRC) §1031 tax deferred exchanges to defer paying capital gain taxes. Frequently, an investor may consider exchanging out of or into property held for investment in a vacation or resort area. Many tax and legal advisors believe it is possible to pe...

It is common knowledge that mineral interests are changing hands at a feverish pace.  What is lesser known is that Uncle Sam does not always have to be a partner in these transactions.  Both the seller and the buyer benefit when capital-gains taxes do not have to be subtracted from the sales pric...

In addition to the deferral of capital gain taxes, there are many underlying reasons an investor would want toexchange one property for another. These are some of the typical non-tax motives for performing an exchange.! Exchange from depreciated property to higher value property that can be depre...

Section 1031 tax deferred exchanges continue to increase in popularity as more investors nationwide discoverthe wide range of investment objectives that can be easily met through exchanging.The real power of a tax deferred exchange is not just the tax savings - it is the tremendous increase inpur...

In addition to being a valuable tax deferral strategy for investment property owners, §1031 exchanges providereal estate agents with numerous ways to quickly increase commission income. We have listed a number ofthese opportunities below:1. The Potential for Two Fees from one SaleEvery tax-deferr...

Sellers of farms and ranches are able to take advantage of two different tax code sections tominimize capital gain tax liabilities. By utilizing all the opportunities available in the tax code,many ranch and farm owners can meet their investment objectives and defer capital gaintaxes! Read entire...

One key to successful investing is a balanced portfolio. Most financial advisors recommendthat investors have some liquid savings, some fixed-return instruments and investmentswith equity growth potential. Real estate, as one element of an investmentportfolio, offers the potential for equity grow...