by William Horan | Aug 10, 2020 | Critical Elements
Continuity of title is an important component of a 1031 exchange. Remember: 1031 exchanges are about deferring taxes. The same taxpayer(s) that sells a property must be the same taxpayer(s) that owns new replacement property(ies). We strongly recommend you check who...
by William Horan | Feb 20, 2014 | Critical Elements, Process, Qualified Intermediary, Regulations
Qualified Intermediary Safe Harbor The IRS established safe harbors to complete a 1031 exchange in accordance with the law. A key behind the safe harbor is to make sure the taxpayer does not actually or constructively receive proceeds or other property during an...
