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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Purchasing Replacement Property from a Builder
When a taxpayer considers purchasing new construction from a builder as replacement property in a 1031 exchange, they should be aware of many factors in advance of the 1031 exchange transaction...Read More » WEBINARS [...]
Opportunity Zones & 1031 Exchanges-Summary of Benefits
Opportunity Zone (OZ) investments provide three federal income tax benefits for investors. Some investors want to know which strategy is generally a better approach and the summary below highlights the advantages of Opportunity Zone and [...]
Webinar Video: Opportunity Zones and a Comparison of Pros and Cons of 1031 Exchanges
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: [...]
WEBINAR: Overview of Opportunity Zones (OZ) and a Comparison of the Pros and Cons versus 1031 Exchanges
Thursday, April 25, 2019 | 10:00 - 11:00 AM (MDT) | NO COST The presentation will cover: The 3 Benefits of OZ Fund Investments OZ Fund Requirements Types of OZ Assets Understanding OZ Tax [...]