1031 Rules    

1031 Exchange Rules

1031 Exchange Rules

When choosing a replacement 1031 exchange income real estate for the 1031 exchange, the real estate investor must follow one of the following 1031 exchange rules:

  • The Three-Income Real Estate Rule - No more than three income real estate regardless of their market values, may be chosen as potential replacement income real estate within 45 days of the close of escrow on the relinquished income real estate. Said income real estate must be acquired within 180 days of the close of escrow on the relinquished income real estate.

  • The Two Hundred Percent Rule - Stipulates that, if three or more replacement income real estate are used in the exchange, their aggregate value must not exceed 200% of the value of the income 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 income real estate must account for at least 95% of the value of the relinquished income 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 advisor 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 1031freetime.com can provide you with access to the best TIC investment opportunities nationwide.

  • Single and Multi-Tenant Office Buildings
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    Sunday, September 05, 2010