Steven W.'s Blog

1031 Exchange Qualifications   Qualified Intermediary  You must select your Qualified Intermediary ("QI") and have your QI assigned into your relinquished property (sale) transaction before the transaction closes in order to preserve the tax-deferred benefits of the 1031 exchange.  Qualified Use ...

1031 Exchange Structures Many times I'm asked about the different types of 1031 exchanges.  What I have written here or compiled is a cheat sheet if you will, on 1031 exchanges.  A list of very simplistic definitions to the various types of 1031 exchanges.   Simultaneous or Concurrent 1031 Exchan...

Parking Arrangement Guidelines Issued for Reverse 1031 Exchange Structures The issuance of Revenue Procedure 2000-37 gave Investors and Qualified Intermediaries guidelines on how to structure reverse tax-deferred like-kind exchange transactions where the Investor's like-kind replacement property ...

Domestic vs. Non-Domestic and Related Party Issues Addressed The Revenue Reconciliation Act of 1989 resulted in a few changes to the tax-deferred like-kind exchange arena, including the disqualification of tax-deferred like-kind exchange transactions between domestic (United States) and non-domes...

Growth Factor Introduced on Starker ExchangeIn addition, the concept of a "growth factor" was introduced.  The Starker family's tax-deferred like-kind exchange transactions were structured so that Crown Zellerback would compensate the Starker family with a "growth factor."  This growth factor was...

Starker Family Case Sets Precedent The tax court cases and corresponding decisions, including an appellate decision from the 9th Circuit Court of Appeals resulting from the now famous Starker family tax-deferred like-kind exchange transactions, changed the tax-deferred like-kind exchange industry...

History of Section 1031Section 1031 of the Internal Revenue Code has a very long and somewhat complicated history dating back to 1921.  The first income tax code was adopted by the United States Congress in 1918 as part of The Revenue Act of 1918, and did not provide for any type of tax-deferred ...

Unlike the Bakersfield Seminar there is still Space Available in FresnoAn Invitation to discuss  Section 1031 ReverseTax-Deferred ExchangesDRE Credit Class  This is an intermediate level discussion on Section 1031 Tax-Deferred Like-Kind Exchange transactions.   Focusing on Forward, Reverse and ev...

Sorry Class is full at this time.  Please review the web site below for additional seminars in Bakersfield.An Invitation to discuss  Section 1031 Tax-Deferred ExchangesandAnnual Property Operating Data System This is an intermediate level discussion on Section 1031 Tax-Deferred Like-Kind Exchange...

Space Still AvailableAn Invitation to discuss  Section 1031 ReverseTax-Deferred ExchangesDRE Credit Class  This is an intermediate level discussion on Section 1031 Tax-Deferred Like-Kind Exchange transactions.   Focusing on Forward, Reverse and even Build-to-Suit type exchanges as well as Tenant-...