Statutory Limitations on Like-Kind ExchangesThe proposed regulations provide guidance implementing changes enacted in the Tax Cuts and Jobs Act (TCJA). These proposed regulations amend the existing regulations adding a definition of real property reflecting statutory changes limiting section 1031 to exchanges of real property. The proposed regulations provide a rule addressing a taxpayer’s receipt of personal property that is incidental to real property. They also affect taxpayers that exchange business or investment property for other business or investment property in determining whether the exchanged properties are real property for Section 1031 purposes. Read More » |
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Happy 1031 Season
👻DON'T BE SCARED OF ALTERNATIVE REAL ESTATE INVESTMENTS👻 DSTs & UPREITs Explained Watch this quick video that explains DSTs & 721 UPREITs in plain English — how they work and where they may fit with [...]
Avoid 1031 Exchange Pitfalls
A 1031 exchange can be a powerful tax-deferral tool — but common missteps can put your transaction at risk. Closing before the exchange is set up, failing to reinvest enough value or debt, or using [...]
The New Tax Law and the Impact on Real Estate
https://youtu.be/n4VUddscpTs What does the One Big Beautiful Bill mean for real estate investors? In this short video, API’s Scott Saunders highlights key takeaways from the new tax law—like the preservation of 1031 exchanges, return of [...]
Can Your Vacation Home Qualify for a 1031 Exchange?
Can a Timeshare Qualify for a 1031 Exchange? Not all real estate investments are created equal when it comes to 1031 exchanges. Some timeshares may qualify—others won’t. And what about shares in a REIT? Click [...]