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May 28, 2021

Tax Reform News Alert: Biden Administration Proposes to Retroactively Raise Capital Gains Taxes

Updated June 1, 2021 A Potential Retroactive Hike on Capital Gains Tax Rates? On May 28th, 2021, the United States Department of the Treasury published the "Greenbook" for the Biden...
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May 17, 2021

The American Families Plan: A Problematic Proposal for Real Estate Investors

By: Legal 1031 Exchange Services, LLC Todd R. Pajonas, Esq., President James T. Walther, Esq., LL.M., General Counsel   Over the past year, there has been growing speculation regarding the...
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May 7, 2021

1031 EXCHANGE ALERT: INFORMATION AND FACT SHEET “THE 2021 AMERICAN FAMILIES PLAN”

Updated June 3, 2021 Over the past year, there has been growing speculation regarding the potential tax policies of a Biden White House and how they may affect real estate....
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May 7, 2021

1031 EXCHANGE ALERT: INFORMATION AND FACT SHEET “THE 2021 AMERICAN FAMILIES PLAN”

Updated June 3, 2021 Over the past year, there has been growing speculation regarding the potential tax policies of a Biden White House and how they may affect real estate....
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March 30, 2021

PLR 202053007 THE IRS APPROVES NON-RECOGNITION TREATMENT FOR A SERIES OF RELATED PARTY EXCHANGE TRANSACTIONS

1031 Exchange News Alert: PLR 202053007 The IRS Approves Non-Recognition Treatment for a Series of related Party Exchange Transcations By: James T. Walther, Esq., LL.M., General Counsel, Legal 1031 Exchange...
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March 30, 2021

1031 EXCHANGE NEWS: It’s Baaack – Pennsylvania Reintroduces the Small Business Tax Reform Package for the 2021-22 Legislative Session

1031 Exchange News: It's Baaack - Pennsylvania Reintroduces the Small Business Tax Reform Package for the 2021-22 Legislative Session By: James T. Walther, Esq., LL.M., General Counsel, Legal 1031 Exchange...
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March 16, 2021

The Political Path to Repeal the 1031 Exchange

Most real estate investors feel strongly that 1031 exchanges remain a target for repeal or limitation. By Todd R. Pajonas, Esq. President Joe Biden’s election has renewed the discussion as...
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February 25, 2021

1031 EXCHANGE UPDATE: TAX RELIEF FOR TEXAS

1031 EXCHANGE UPDATE: TAX RELIEF FOR TEXAS The IRS Issues Disaster Relief For Taxpayers Affected By Severe Winter Storms In Texas By: James T. Walther, Esq., LL.M., General Counsel, Legal...
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December 9, 2020

1031 EXCHANGE UPDATE: The IRS and Treasury Release Final Regulations Defining “Real Property” for purposes of IRC Section 1031 Exchanges

By: James T. Walther, Esq., LL.M.; David J. Feeser, Esq.; Todd R. Pajonas, Esq. If you are an attorney, or accountant, or a commercial real estate professional, you may have...
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November 23, 2020

1031 Exchange Insights: Filing an Extension of a Tax Return due date to Preserve your 180-day Exchange Period

IRC Section 1031 requires that taxpayers acquire all replacement property by the earlier of 180 days from the sale of the relinquished property or the Federal tax return due date...
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