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Featured 1031 Exchange Articles

From the Exeter Learning Institute

How a reverse 1031 exchange puts you in the driver’s seat, giving you more control when acquiring property.
Learn how
The tenant-in-common market is hot and participation is fueling 1031 exchange transactions. Are TICs right for you?
Read on
For years investors have walked a fine line when exchanging vacation property. Finally, the IRS has provided some guidance.
Read why
Looking for more information regarding 1031 exchanges and TIC investment property?  Visit The 1031 Exchange Institute for educational articles, forum discussions and blog posts.
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Exeter 1031 Exchange Services, LLC

Forums

There’s more than one way to 1031 exchange investment property. This forum explores the various 1031 exchange structures and strategies available to real estate investors.
 
The ins and outs of 1031 tenant-in-common investment properties, hosted by one of our 1031 TIC investment experts.
 
Confused about investment real estate tax issues? Ask our tax experts here!
 
This is the place to discuss real estate related legal issues and to share success stories in your real estate legal challenges.

Got a question or a comment on real estate financing for investment property? Find your answer here by asking our loan and mortgage experts.
 
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Looking for closure on questions about a real estate transaction? Here’s the place to look.
 
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Are you in the middle of a 1031 Exchange and having trouble finding suitable like-kind replacement properties? This Forum is for you. See the TIC Investment Forum as well.
 
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  • Two Party Swap

    No, this would be fine. This is a classic "two party swap" where you both draft deeds with you deeding him your 1/2 interest in the exisiting property and he deeding you the entire new property. You would arrange to have both deeds recorded simultaneously so that it is a concurrrent 1031 tax deferred exchange (this is important). I'm assuming...
    Posted to 1031 Exchange Structures (Forum) by Bill Exeter on 08-28-2008
  • 1031 exchange

    I own a 1/2 undivided interest in a piece of land. The other 1/2 owner, Mr. X plans to buy a seperate piece of land that I would rather have. Now, would there be any problems with me executing a 1031 exchange giving Mr. X my 1/2 interest for the new property he has just bought. In the end, I will own the new property and the Mr. X would own the entirety...
    Posted to 1031 Exchange Structures (Forum) by mb52433 on 08-28-2008
  • Changes to 121 Tax Free Exclusion on Sale of Personal Residence

    Hi Tim, Yes, you are correct. The rental usage prior to January 1, 2009 will be ignored, so that will not count against you. The rental usage after January 1, 2009 will count against you, so if you move into the property on January 1, 2011 and live there for two years you would have 2 years held as rental and two years held and used as your personal...
    Posted to Real Estate Tax Issues (Forum) by Bill Exeter on 08-23-2008
  • Re: Housing Bill Contains Changes to 121 Exclusion on Sale of Primary Residence

    So let me get this straight! I had a property in California that I purchased in 1982 and used as a rental property till I made a 1031 exchange in 2004 to a property in Oregon. The property in Oregon has been rented ever since. I was planning to retire in 2010 and live in the property for 2 years and then sell at no capital gains. But under the Housing...
    Posted to Real Estate Tax Issues (Forum) by tland on 08-23-2008
  • Re: Is there any way to avoid tax on depreciation recapture?

    The 1031 exchange only defers the capital gain and depreciation recapture taxes; it will not avoid them. However, you can swap til you drop , and then your heirs inherit the property and receive a step up in cost basis equal to the fair market value at the date of your death. This effectively does avoid the depreciation recapture and capital gain taxes...
    Posted to Real Estate Tax Issues (Forum) by Bill Exeter on 08-20-2008
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