Tax Deferred Exchanges
Our
1031 exchange practice is devoted exclusively to helping property owners
structure and complete tax-deferred exchanges. Our goal with every exchange
is to create a safe, effective and efficient experience for the property
owner. We excel in this goal by combining a clear understanding of what
is required in order to accomplish an exchange with an unyielding commitment
to client satisfaction. Please feel free to scroll down and discover more
about tax-deferred exchanges
1031 Exchange News and Updates
Here are links to important revenue procedures, private letter rulings, cases and other materials that impact the world of tax-deferred exchanges:
- IRS Rev. Proc. 2000-37 - Provides a safe-harbor for reverse like-kind exchanges
- DeCleene v. Commissioner, 115 TC 457 (Nov. 17, 2000) - IRS victory in a failed reverse exchange
- IRS Technical Advice Memorandum 2001300001 (July 27, 2001), - Series of transactions were not like-kind exchanges but rather taxable purchases and sales
- IRS Private Letter Ruling 200131014 (Aug. 3, 2001) - Discusses a transfer of replacement property to a single-member LLC
- IRS Private Letter Ruling 200111025 (Mar. 16, 2001) - IRS approves a particular reverse exchange
- IRS Rev. Proc. 2002-22 - IRS provides guidance on when a tenancy-in-common arrangement will not be considered an interest in a business entity
1031 Exchange Downloads
Here are a worksheet and two other forms that may be helpful for you as you work through your tax-deferred exchange:
- Tax-Deferred Exchange Worksheet (36k .doc)
- Letter to Intermediary (Identification of Replacement Property)(46k .doc)
- IRS Form 8824 (for reporting a tax-deferred exchange) (36k .pdf)