How much do I have to reinvest?
What is a Reverse 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.
How long do I have to hold title?
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.
Exchanges between related parties are allowed but the Exchanger must follow specific rules for the exchange to qualify for tax deferral.