different types of exchanges

Reverse Exchange:

A transactional structure where the like-kind replacement property is purchased first, prior to transferring (conveying or selling) the relinquished property to the actual buyer. The Internal Revenue Service provided guidelines (safe harbors) for structuring reverse 1031 exchange transactions, as outlined in Revenue Procedure 2000-37, effective September 15, 2000. Reverse 1031 exchange transactions structured pursuant to this Revenue Procedure are considered to be "safe-harbor" reverse 1031 exchange transactions and those structured outside of the Revenue Procedure are considered to be "non-safe harbor" reverse 1031 exchange transactions and should only be completed with competent legal counsel. Reverse 1031 exchanges are also referred to as parking transactions or parking arrangements.  You can read an overview of reverse 1031 exchanges or learn more by reading an Introduction Safe Harbor to Reverse 1031 Exchanges

 

 

Concurrent 1031 Exchange
04/27/2008
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Concurrent Exchange different types of exchanges Simultaneous (Concurrent) Exchange: The exchange (disposition) of the relinquished property (sale property) and the purchase of the like-kind replacement property occurs at the same time. Forward.. more
Residential Real Estate Tax Issues with 1031 exchanges
04/14/2008
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Residential Real Estate Tax Issues with 1031 exchanges Residential Real Estate If you depreciated residential pre-1987 realty using just straight line depreciation, the tax results if you sell it will be the same as for a sale of post-1986 property,… more
Build-to-Suit 1031 Exchange
04/13/2008
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different types of exchanges Build-to-Suit (Improvement or Construction) Exchange: This technique allows the taxpayer to build on, or make improvements to, the like-kind replacement property, using the exchange proceeds before they actually take… more
different types of exchanges
03/25/2008
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Build-to-Suit (Improvement or Construction) Exchange: This technique allows the taxpayer to build on, or make improvements to, the like-kind replacement property, using the exchange proceeds before they actually take title to the property. Personal… more
different types of exchanges
03/25/2008
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Reverse Exchange: A transactional structure where the like-kind replacement property is purchased first, prior to transferring (conveying or selling) the relinquished property to the actual buyer. The Internal Revenue Service provided guidelines.. more
different types of exchanges
03/25/2008
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Reverse Exchange: A transactional structure where the like-kind replacement property is purchased first, prior to transferring (conveying or selling) the relinquished property to the actual buyer. The Internal Revenue Service provided guidelines.. more
different types of exchanges
03/25/2008
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Simultaneous (Concurrent) Exchange: The exchange (disposition) of the relinquished property (sale property) and the purchase of the like-kind replacement property occurs at the same time. Forward (Delayed) Exchange: This is the most common structure… more
Non Residential Real Estate Tax Issues with 1031 exchanges
03/21/2008
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Non-Residential Real Estate As is the case for residential pre-1987 realty, if you depreciated nonresidential pre-1987 realty using just straight-line depreciation, the tax results if you sell it will be the same as for a sale of post-1986 property,… more
Residential Real Estate Tax Issues with 1031 Exchanges Example
03/21/2008
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Residential Real Estate Example. In January 1986, you paid $1. 3 million for an apartment building (not a low-income building), of which $1 million was allocated to the improvements. You depreciated the property using the 175% declining balance… more
 

Steven Monk (V. P., 1031 Exchange Expert)

Bakersfield, CA

More about me…

Exeter 1031 Exchange Services

Address: 4420 Easton, Suite 101, Bakersfield, CA, 93309

Office Phone: (661) 431-1450

Cell Phone: (559) 307-5091

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