1031 Exchange – Recapture of Depreciation issues.

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It is extremely important that you take depreciation and depreciation recapture issues into account when evaluating the various options available to you for your real estate investment planning. Depreciation issues are important considerations in the real estate investment equation, and … Read More

1031 Exchange – Should I refi before or after an exchange?

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WHAT ABOUT REFINANCING BEFORE OR AFTER AN EXCHANGE? The primary objective of most Section 1031 exchanges is to move an investment from one property to another without incurring a tax liability. In other words, take your money out of this … Read More

1031 Exchange – Related Party Transaction

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1031 Exchange – Related Party Rules Exchange of property between related parties. There is a special rule for exchanges between related parties (IRC §1031(f)) which requires related taxpayers exchanging property with each other to hold the exchanged property for at … Read More

Combining Section 1031 and Section 121 Conversion to Primary Residence.

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Can we convert our investment property after completing a 1031 exchange into our Primary Residence? Taxpayers owning rental property acquired in a 1031 exchange may convert the property from a rental to their primary residence. When the decision is made … Read More

How to Structure a 1031 Exchange With Improvements

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Structuring 1031 Exchange with improvements  Adding necessary improvements into your 1031 exchange allows the investor to construct the “perfect” replacement property in order to acquire precisely what is desired. Improvements can be as simple as repairs to existing structures or … Read More

1031 Delayed Exchange

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What is a Delayed exchange? The most common exchange structure is the delayed exchange (aka: forward exchange) in which the Relinquished Property is sold, the proceeds are deposited into your exchange account, and are subsequently used to acquire Replacement Property … Read More