Receiving 1031 Escrow Funds in Following Year

Receiving 1031 Escrow Funds in Following Year

The IRS 1031 regulation (§1.1031(k)-1(j)) provides that if an exchanger receives 1031 escrow funds from the qualified intermediary at the end of the exchange, or if the exchanger had a bona fide intent to do an exchange but does not complete the exchange by receiving...
The Continuity of Title

The Continuity of Title

Continuity of title is an important component of a 1031 exchange.  Remember: 1031 exchanges are about deferring taxes. The same taxpayer(s) that sells a property must be the same taxpayer(s) that owns new replacement property(ies).  We strongly recommend you check who...