Rules and Regulations
- 1031 Exchange Addendum – do you need one?
- 1031 Exchange Myths
- 1031 Exchanges and Suspended Passive Losses
- Can I do a 1031 Exchange if I Sell at a Loss?
- CFPB recommends no new 1031 exchange regulations
- IRS Says QI is Mandatory
- Is Your Qualified Intermediary Disqualified?
- VA Exchange Facilitators Act
- What is Depreciation?
Exchange Strategies
- A 1031 exchange can decrease the 3.8% Medicare tax impact.
- Application of 20% Capital Gain Rate in 2013
- Converting an Investment to a Primary Residence
- Planning for a Drop and Swap
- Risk Management in a Like-Kind Exchange
- The Value of a Reverse Exchange
- Using Disregarded Entities in a Like-Kind Exchange
- What is an EAT?
- Why Do An Exchange?
Reporting an Exchange
- AMT and 1031 Exchange
- Figuring Basis in a Like-Kind Exchange
- Mistake Doesn’t Blow Exchange
- New IRS Form 8960 LKE Gain is not included
- Receiving 1031 Escrow Funds in Following Year
- Reporting a loss in a 1031 exchange.
- Receiving 1031 Escrow Funds in Following Year
Vacation Property
- 1031 Classification of Second Homes
- 1031 Exchange of Vacation Property
- Hurricanes and Like-Kind Exchanges
- Qualifying A Vacation Property for a Like-Kind Exchange
- Vacation Home Revenue Procedure 2008-16
News
- Bill Horan FEA President
- Changes at SFC
- Connecticut passes a QI law
- FEA submits comments to the Senate Finance Committee
- House Tax Reform Discussion Draft
- Owners Exempt as Lenders
- PLR 201408019 Improvements must be installed
- SFC Discussion Paper Request for Comments on Tax Reform
- Treasury IG Urges More Oversight of 1031 Exchanges
About Us
Since our founding in 1990, Realty Exchange Corporation’s sole mission is to provide qualified intermediary service to real property investors and their advisors for 1031 exchanges.
William Horan is a Certified Exchange Specialist® (CES), the qualified intermediary industry’s prestigious designation. The CES® designation requires years of experience, testing, adherence to a code of ethics and on-going continuing education.
