VACATION HOMES have long been a source of angst among exchangers and their advisors because of the lack of guidance on whether they qualify as an investment property for IRC
- VACATION HOMES AND IRC
- Identification of Partial Replacement Property Interests for 1031 exchanges
- 1031 Exchange Cooperation Clause
- DEFERRED SALES TRUST
- TAX-DEFERRED REAL PROPERTY EXCHANGES: DO CO-OPS QUALIFY?
Exchanger’s should use this form as an addendum to their contract in order to show their intent to structure the transaction as a 1031 exchange and to contractually bind the other party to cooperate.
A Deferred Sales Trust (DST), which is brand name for a type of structured installement sale, is increasingly a strategy of choice for real estate and business investors. A DST can be used in many cases where a 1031 exchange cannot be used.