Qualified intermediary for a 1031 exchange explained: what a QI does, who can't serve, fee ranges, safeguards for your funds, and a checklist.
Reverse 1031 exchange cost in 2026: EAT fees, how the 45-day and 180-day clocks run in reverse, financing hurdles, and who this costly structure suits.
Section 1033 involuntary conversion guide for 2026. How to defer gain when insurance proceeds or a condemnation award exceed your basis, the 2, 3 and 4 year replacement windows, similar or related in service or use, and how it differs from a 1031 exchange.
A practical 2026 guide to the Section 1031 like-kind exchange: how to defer capital gains and depreciation recapture on investment real estate, the 45-day and 180-day deadlines, qualified intermediaries, boot, identification rules, DSTs, and the mistakes that blow up an exchange.
Plain-English guide to Section 1031 like-kind exchange rules for 2026: the 45-day identification and 180-day closing deadlines, why a qualified intermediary is mandatory, what real estate qualifies after the TCJA, how boot triggers tax in a partial exchange, reverse and improvement exchange structures, depreciation-recapture deferral, and the common mistakes that disqualify an exchange.
A monetized installment sale promises to defer capital gains tax under IRC §453 while handing you cash today through a monetization loan. Here is how the dealer-note structure actually works, why the IRS flagged it as an abusive Dirty Dozen scheme and a proposed listed transaction, and the safer, legitimate alternatives worth considering instead.
A practical 2026 guide to depreciation recapture tax for U.S. landlords and business owners. Understand how the depreciation you deducted comes back as taxable income when you sell, the difference between the 25% unrecaptured section 1250 gain on real estate and ordinary-income recapture on §1245 equipment, how to calculate adjusted basis, a worked rental sale example, and how 1031 exchanges, cost segregation, and step-up in basis interact.
How a Delaware Statutory Trust lets you complete a 1031 exchange, defer capital gains and depreciation recapture, and own institutional real estate passively. Covers the 45/180-day timeline, avoiding boot, Rev. Rul. 2004-86 rules, fees, income vs illiquidity tradeoffs, and DST vs direct property vs REIT vs TIC.
A Qualified Opportunity Fund (QOF) lets you defer tax on reinvested capital gains and, after a 10-year hold, exclude the fund's own appreciation from tax. This educational guide covers the 180-day rule, qualifying assets, real estate vs business deals, liquidity risk, and how QOFs compare to a 1031 exchange.
A practitioner's walkthrough of the 45/180-day deadlines, qualified intermediary rules, boot traps, DST options, and the swap-till-you-drop strategy for U.S. real estate investors in 2026.