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Article Title:
==============

What is a 1031 Property Exchange?

Article Description:
====================

Anyone selling, buying or constructing real estate should look
into the benefits of the 1031 Property Exchange. This offers both
federal and state tax advantages to investment or business
property exchanges for other like-kind property. What's a
like-kind property?


Additional Article Information:
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302 Words; formatted to 65 Characters per Line
Distribution Date and Time: 2006-07-28 11:00:00

Written By:     Mark Felder
Copyright:      2006, All Rights Reserved
Contact Email:  mailto:[EMAIL PROTECTED]



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What is a 1031 Property Exchange?
Copyright © 2006 Vasrue.com, All Rights Reserved
Written by: Mark Felder
biz_url




Defer Capital Gain Taxes: The 1031 Exchange

Anyone selling, buying or constructing real estate should look
into the benefits of the 1031 Property Exchange. This offers both
federal and state tax advantages to investment or business
property exchanges for other like-kind property. What's a
like-kind property? According to the IRS, its any property: "of
the same nature or character, even if they differ in grade or
quality. Personal properties of a like class are like-kind
properties." Basically, a taxpayer cannot exchange a strip mall
for an apartment building.

What does this mean to the average real estate investor or
Realtor? 1031 Exchanges help you defer capital gains taxes on
your property sale. This exchange is limited, however, to real
estate investing, trade or business use. The replacement property
must have a value and net equity equal to or greater than that of
the relinquished property.

Keep in mind that you can't actually access proceeds from your
sales transactions at closing. Instead, these funds are held for
you in an escrow fund. Within 45 days, you must identify one to
three replacement properties. The total market value of the
identified real estate must be less than twice the value of the
relinquished property. Following property identification, you'll
need to make a purchase within 180 days. To the average buyer,
this is a comfortable amount of time to select a worthwhile
trade.

The 1031 Property Exchange has its monetary benefits. But ensure
your process includes a qualified intermediary and specialized
real estate attorney to adhere to IRS standards. The federal
government will not allow a real estate broker, relative,
attorney or accountant as monetary intermediary, or as the party
holding property funds in escrow.

To learn more about the 1031 Property Exchanges and its unique
tax benefits to you, consult with a qualified tax professional.




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Copyright (c) 2006 Vasrue.com. All Rights Reserved.

Mark Felder writes about Real Estate. For more great articles on 
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published weekly on Travel, Real-Estate, E-business, Credit and 
a host of other great topics.

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