1031 Rules    

1031 Exchange Rules

1031 Exchange Rules

1031 Identification Rules

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

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

  • The Two Hundred Percent Rule - Stipulates that, if three or more replacement commercial real estate are used in the exchange, their aggregate value must not exceed 200% of the value of the commercial real estate that is being relinquished.

  • The Ninety-five Percent Exception - Finally, if circumstances are such that rules 1 and 2 do not apply, the aggregate value of the like kind replacement commercial real estate must account for at least 95% of the value of the relinquished commercial real estate at the time of sale in order for the exchange to qualify.

    To find out more, contact us and we will put you in touch with a 1031 expert in your area.

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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 tenant-in-common.net can provide you with access to the best TIC investment opportunities nationwide.

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    Wednesday, March 10, 2010