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Combination Exchanges
When a taxpayer intends to acquire multiple Replacement Properties, with some properties closing before the Relinquished Property sale and some properties closing after, both the Forward and Reverse Exchange structures can be combined to maximize the tax deferral. ...Avoiding Boot
How much do I have to reinvest?
The Safe Harbor Reverse Exchange
What is a Reverse Exchange?
The Build to Suit Exchange
The build-to-suit exchange, also referred to as a construction or improvement exchange, gives the Exchanger the opportunity to use all or part of the exchange funds for construction, renovations or new improvements to the Replacement Property.
Vesting Issues
How long do I have to hold title?
Seller Financing Combined with a Tax Deferred Exchange
Sometimes it is necessary or desirable for an Exchanger to accept payment from the Relinquished Property purchaser in the form of cash and a promissory note.
