1031 Exchange Glossary: Tax-Deferred Real Estate Terms Explained
As with any other specific area of law, tax deferred exchanges under IRC §1031 have their own language, which may be confusing to those who are unfamiliar with these transactions.
IPX1031 Insight Blog
As with any other specific area of law, tax deferred exchanges under IRC §1031 have their own language, which may be confusing to those who are unfamiliar with these transactions.
The most common exchange structure is the delayed “forward” exchange in which the Relinquished Property is sold, the proceeds (“Exchange Funds”) are delivered to the Qualified Intermediary, and are subsequently used to acquire Replacement Property from a third party seller.
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What is a Tax Deferred Exchange?