1031 Rules    

1031 Exchange Rules

1031 Exchange Rules

1031 Exchange rules require a real estate owners to identify potential replacement income real estate within 45 days of the close of escrow and acquire the replacement income real estate (or income real estate ) within 180 days of close of the relinquished income real estate. Furthermore, when choosing a replacement 1031 exchange income real estate for the 1031 exchange, the real estate owner must follow one of the following 1031 exchange rules:

  • The Three-Income Real Estate Rule - Any three income real estate regardless of their market values may be identified by the exchanger as potential replacement income real estate for the like kind exchange, however no more than 3 income real estate may qualify.

  • The 200% Rule - States that, in the even that three or more like kind income real estate are selected in the transaction, their aggregate value must not exceed 200% of the value of the income real estate that is being relinquished.

  • The 95% Exception - Stipulates that the aggregate value of any and all like kind replacement income real estate must account for at least 95% of the value of the relinquished income real estate in order for the exchange to qualify. This rule will apply only if rules 1 and 2 do not apply to the specific situation.

    Contact us for a free consultation with a 1031 advisor regarding all upcoming 1031 tenancy in common exchange opportunities.

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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 tenantincommoncompanies.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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    If you're looking for a premium 1031 tenant in common property to defer capital gains tax, fill out our short request form. You'll receive a complete listing of properties available nationwide. Or call us now at 1-800-IRS-1031.

     
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    Tuesday, January 06, 2009