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 Holidays from Asset Preservation
Happy Holidays From API's President To all of our Clients and Associates, Happy Holidays! As 2014 winds down, I must say that it has been quite a year. 2014 brought us enormous transactional volume, iconic [...]
A Solution for Many Partnerships in 1031 Exchanges: The “PIN”
Introducing Stewart Institutional Exchange Services, LLC And Its Partnership Installment Note Solution Approximately one and a half years ago, Asset Preservation, Inc. formed Stewart Institutional Exchange Services, LLC, to serve the unique needs of our [...]
Happy 10-31 Day from Asset Preservation!
Important Information For Investors Beginning An Exchange From October 17 – December 31, 2014 The time frame an exchanger has to complete the acquisition of a replacement property in a 1031 exchange ends at midnight on [...]
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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 [...]