Delaware Statutory Trust
The sponsor typically finds, manages and offers shares to investors who need to qualify under SEC rules as accredited investors. The properties are typically in retail centers, drug stores, commercial-type…
The sponsor typically finds, manages and offers shares to investors who need to qualify under SEC rules as accredited investors. The properties are typically in retail centers, drug stores, commercial-type…
Consider buying turn-key single-family real estate that is rented, managed and appreciating! There are firms that offer a way to take advantage of fairly liquid investment properties that you own…
The 45 day notification is critical to comply with or your exchange may fail. Please call us at 866-944-1031, if you have any questions on the rules below:The rules for Identification…
uses the equity residing in your current properties as collateral for the loan repayment for an amount approximate to the equity value.
A home equity line of credit (HELOC) enables property owners to use their equity as proof of debt capacity, granting them access to a credit line approximate to the equity value.
A relinquished property is the property that is sold by the exchanger for tax-free funds with a 1031 Exchange.
A replacement property is the property that is acquired through a 1031 Exchange.
Use this form to report income from an installment sale on the installment method.
The 95% Identification Exception is an exceptionally useful tool under the right circumstances but can present some tricky problems. You may need to identify significantly more like-kind replacement properties than the first two identification rules permit. There is no limit as to the total (aggregate) number or value of identified like-kind replacement properties permitted under the 95% exception as long as you actually acquire and close on 95% of the value identified. However, if you do not acquire and close on at least 95% of the value of the identified like-kind replacement properties the entire 1031 exchange transaction will be disallowed.
you can identify more than three (3) like-kind replacement properties as long as the total (aggregate) fair market value of all the identified like-kind replacement properties does not exceed 200% of the total (aggregate) net sales value of your relinquished property(ies) sold in your 1031 exchange. The limitation is only on the total (aggregate) identified value. There is no limitation on the total number of like-kind replacement properties.For example, if you sold relinquished property(ies) in the amount of $2,000,000 you would be able to identify as many like-kind replacement properties as you want as long as the total (aggregate) value of the identified like-kind replacement properties does not exceed $4,000,000 (200% of $2,000,000).