Articles and Publications

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VACATION HOMES AND IRC

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

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1031 Exchange Cooperation Clause

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.

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DEFERRED SALES TRUST

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.