1031 Rules    

1031 Tax Law Exchange Rules

1031 Tax Law Exchange Rules

1031 Tax Law Exchanges require an acquisition period of 180 days, during which the real estate investor must identify potential properties for the exchange (within 45 days) and acquire said income real estate or income real estate. The acquisition period begins at the close of escrow on the relinquished income real estate. Furthermore, all 1031 tax law exchanges must adhere to one of the following rules:

  • The Three-Income Real Estate Rule states that the exchanger must identify up to, but no more than three potential income real estate during the acquisition period.

  • The 200% Rule - Stipulates that the aggregate value of all replacement income real estate in the exchange must not exceed 200% of the value of the relinquished income real estate at the time of sale.

  • The 95% Exception - Finally, the 95% rule stipulates that the aggregate value of all like kind replacement income real estate must account for at least 95% of the value of the relinquished income real estate at the time of sale in order for the exchange to qualify. This rule applies only if rules 1 and 2 are invalid.

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    Tenant in common (TIC) properties have become popular 1031 exchange solutions for investors seeking to defer capital gains taxes and free themselves from property management. A wide range of TIC properties exist for sale and 1031exchangetaxlaws.com can provide you with access to the best TIC investment opportunities nationwide.

  • Single and Multi-Tenant Office Buildings
  • Multi-Family Apartment Buildings
  • NNN-Triple Net Lease
  • Industrial Complexes and Warehouses
  • Retail Shopping Malls
  • 1031-REITS (Real Estate Investment Trusts)
  • Oil and Gas Royalties

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    Tuesday, January 06, 2009