Basics
Tax Deferred Exchange Terminology
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.
Delayed 1031 Exchange – Timelines, Deadlines and Identification
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.
Qualified “Like-Kind” Property
What is Like-Kind Property?
Planning Ahead for a Successful Exchange
How do I plan ahead for a successful exchange?
