Spotlights

1031 tax deferred exchanges made achievable: Lessons learned from the benefits of net lease

After a multiple exchange trial by fire, one developer executive goes 1031 full time…. My full-emersion introduction to 1031began near...

Taxpayers beware: Improper identification invalidates the 1031 exchange

"Identification" refers to the IRS requirement that taxpayers must identify in writing property they intend to acquire as replacement proper...

Tax filings for non-resident sellers, foreign taxpayers and late-year exchangers

Deferring the payment of taxes by completing an IRC section 1031 - tax deferred exchange is like scoring a home run against those dreaded ca...

Improvement exchanges: Increasing the value of a replacement property for an exchange

In an exchange, the taxpayer must acquire replacement property of equal or greater value than the relinquished property to fully defer taxab...

IRS releases three letter rulings relating to REITs engaging in portfolio reallocation

The IRS recently released three letter rulings relating to REITs engaging in portfolio reallocation through IRC 1031 deferred exchanges. Two...

Section 1031 exchanges can be the real estate investor's best friend when utilized correctly

The concept of tax free exchanges as set forth in Section 1031 of the Internal Revenue Code has been part of the tax code for over 85 years ...

Utilizing the benefits of cost-segregation for commercial real estate property owners

Cost-segregation is a tax strategy that helps owners of commercial real estate save significantly on their federal income taxes. Cost-segreg...

An abundance of due diligence information available for TIC properties

Tenant in Common (TIC) investments are fractional interests in institutional grade commercial properties generally valued in the $10 million...

Analyzing your real estate investment property and sales options

The capitalization rate or cap-rate is a ratio used to estimate the value of income producing properties. Determining your cap-rate is a cri...

Available tax-wise strategies for selling appreciated property in the Boston market

In spite of the recent issues in certain mortgage sectors, Bostonians and many others are still faced with tremendous appreciation when sell...