Gerhardt v. Commissioner: A Wake-Up Call for Professionals Structuring Section 1031 Exchanges
For years, taxpayers and their advisors have viewed IRC Section 1031 as one of the most effective tools for deferring gain on the disposition of
For years, taxpayers and their advisors have viewed IRC Section 1031 as one of the most effective tools for deferring gain on the disposition of
Understanding How Immediate Cost Recovery and Tax Deferral Can Work Together Tax professionals advising real estate investors often focus on individual tax strategies in isolation.
For financial advisors, attorneys, and accountants, few tax planning strategies require more disciplined execution than an IRC Section 1031 exchange. While clients often focus on
One of the most common challenges in a Section 1031 exchange occurs when the replacement property costs less than the relinquished property. While many investors
For many investors, discussions about capital gains taxes and real estate dispositions do not begin until the fourth quarter. By that point, however, the most
Why the intersection of generational change and real estate tax strategy demands immediate attention. The financial services industry is in the early stages of what
For financial professionals, attorneys, and accountants, few transactions present more nuanced planning challenges than Section 1031 exchanges involving mixed-use properties. While the statute itself is
For attorneys, CPAs, RIAs, and real estate advisors, one of the most misunderstood components of an IRC Section 1031 exchange is debt replacement. While most
Drop-and-Swap vs. Swap-and-Drop Transactions in Section 1031 Exchanges: Planning Opportunities and Audit Risks For attorneys, CPAs, RIAs, and other financial professionals advising real estate investors,
The word sounds harmless. The tax bill is not. What is boot? If you have spent any time researching 1031 exchanges, you have probably come
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