For those that missed the webinar or couldn’t get in because registration reached capacity, click the links below to access the resources:
- Webinar on API’s YouTube Channel: Watch Now
- Slide deck of PowerPoint presentation: Download PDF
- NEW customizable article: View OZ & 1031 Exchange Comparison
If you have additional questions about Opportunity Zone investments, please contact your CPA or tax/legal advisor about your specific situation.
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A Leading National IRC §1031 Qualified Intermediary
1031 Exchanges and Investments in REITs
1031 Exchanges and Investments in REITs Real estate investors frequently ask the question “Can I do a 1031 exchange of the relinquished property proceeds into a REIT (Real Estate Investment Trust) as replacement property?” REITs [...]
Intent to Hold for Investment: 12-Year Holding Period
Intent To Hold For Investment: 12-Year Holding Period Lessons From Allen v. United States Is a 12-year holding period long enough for property to be considered to be “held for investment?" At first blush, a [...]
Two 1031 Audits: Cash Boot at Closing/Failed Exchange & ID Violation
California FTB Denies Exchange Based on Cash Out at Closing: Analysis and Response It’s no secret that the California Franchise Tax Board (“FTB”) has become very aggressive in challenging 1031 exchanges. In a recent audit, [...]
Taxpayer Uses Disqualified Person as a QI
Taxpayer Uses Disqualified Person as a Qualified Intermediary (QI) In Blangiardo v. Commissioner, T.C. Memo. 2014-110, the taxpayer hired his son to serve as his intermediary. The taxpayer duly reinvested the exchange proceeds into like-kind replacement [...]