1031 Rules    

1031 Exchange Rules

1031 Exchange Rules

1031 Identification Rules

All exchanges require that property owners identify up to three potential replacement commercial properties within 45 days of the close of escrow on the relinquished commercial property. Furthermore, acquisition of said identified commercial properties must occur within 180 days of close on the relinquished commercial property. All exchanges must comply with at least 1 of the 3 following rules:

  • Three-Commercial Property Rule - allows the exchanger to identify up to, but no more than 3 potential replacement commercial properties within the acquisition period.

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

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

    Contact us for a free consultation with a 1031 certified public accountant.

    • Want Access to TIC Properties Nationwide?

    IT'S FREE

    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 nnnpropertiesforsale.org 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

    • Full Name:   
    Primary Phone:   
    Email Address:   
    Role:   
    Status:   
    Equity:   

    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.

     
    Privacy Statement  |  Terms Of Use
    Copyright (c) 2009 nnnpropertiesforsale.org



    Tuesday, January 06, 2009