Steven W.'s Blog

Year-End Planning and 1031 Exchanges Are you currently in the middle of a 1031 exchange? There are special year-end considerations you should be aware of.  We encourage you to read on.  Year-End Tax Planning With Failed 1031 ExchangeFailed Tax-Deferred Exchange May Qualify for Installment Sale Tr...

 Sorry class is fullAn 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-I...

The Role of the Qualified Intermediary ("Accommodator")The use of a professional, experienced, institutional Qualified Intermediary, such as Exeter 1031 Exchange Services, LLC, is critical in the structuring and completion of a successful 1031 exchange transaction.  The Qualified Intermediary, of...

Fresno and the San Joaquin Valley is growing steadily, but we're still a small community at heart.  People here like doing business with well-established local companies with solid reputations.  They look for those qualities in their legal, tax and financial advisors.  They deserve the same from ...

An 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-In-Common (TIC) Prope...

An Invitation to discuss  Section 1031 ReverseTax-Deferred ExchangesDRE Credit ClassThis 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-In-Common (TIC) Propert...

Section 453 - Capital Gain Deferred with an Installment Sale Carry Back NoteSection 453 of the Internal Revenue Code ("Installment Sale Code ") allows you to defer your capital gain income tax liabilities when you carry back a promissory note on the disposition (sale) of your property.  This is o...

Section 721 - Exchange of Property Into A Real Estate Investment Trust (REIT)Section 721 of the Internal Revenue Code ("721 Exchange") allows you to exchange your rental or investment real estate for shares in a Real Estate Investment Trust (REIT).  This is called a 721 exchange - also known as a...

Section 1033 - Involuntary Conversion (Eminent Domain or Natural Disaster) Section 1033 of the Internal Revenue Code ("1033 Exchange") provides that real property that is or will be the subject of a compulsory or involuntary conversion either from condemnation via an eminent domain proceeding by ...

Section 1032 - Exchange of Corporation Stock for PropertySection 1032 of the Internal Revenue Code ("1032 Exchange") provides that no gain or loss shall be recognized to a corporation on the receipt of money or other property in exchange for stock (including treasury stock) of such corporation.Th...