Tax Deferred Exchange Seminar

Intermediate Tax Deferred Exchange Seminar
This 1031 exchange seminar is an intermediate seminar on regular forward, delayed, reverse and improvement (build-to-suit or construction) tax-deferred like-kind exchanges pursuant to Section 1031 of the Tax Code and Section 1.1031 of the IRS Regulations.

Tax Deferred Exchange Seminar Content
This educational tax-deferred exchange program will begin with an introduction to various tax-deferral and tax-exclusion strategies, including combining Section 1031 with Section 121. The discussions will focus on the requirements, structures, processes, strategies, and compliance issues necessary to successfully complete a 1031 exchange transaction.

Should You Attend?
Yes, if you are interested in gaining a deeper understanding of the processes and requirements for completing a successful tax-deferred like-kind exchange transaction, including investment property owners (taxpayers/investors), accountants, attorneys, corporate officers, certified financial planners and real estate agents and brokers (Realtors©).

Registration Required
Click here for more complete details and to reserve your space.

The Next Edition of The Exeter Exchange Newsletter

The Next Edition of The Exeter Exchange Newsletter

The most current issue of The Exeter Exchange Newsletter (Volume II, Issue I) is now available for distribution in printed hardcopy and email PDF formats.

The Exeter Exchange Newsletter is written, produced and distributed by Exeter 1031 Exchange Services, LLC so that its clients and their professional advisors can stay up-to-date on 1031 exchanges and make better informed investment decisions.

You can get your copy of The Exeter Exchange Newsletter by calling any of our national branch offices or by downloading it from the Exeter 1031 website at http://www.exeter1031.com/The_exchange_Newsletter_Archives.aspx.

Volume II Issue I Topics Include

• It's 3:00 in the morning...Will your QI pick up the telephone?
• New standards for choosing a provider
• Ten key questions to ask when choosing a Qualified Intermediary
• In search of the exceptional Qualified Intermediary: Thinking outside the box
• The beauty of personalized service: Is anyone home?
  

State of California Proposes Restrictions on 1031 Exchange Property

State of California Proposes to Require that Like-Kind Replacement Property for Tax-Deferred Exchanges be located within the State of California.

The California Legislative Analyst's Office (LAO) has issued a proposed change to the State of California's requirements for 1031 exchanges. The proposal would disallow Tax Deferred Exchanges of California real property into out-of-state (non-California) "commercial" property (commercial property has not been adequately defined at this point in time).

Federal Capital Gain Taxes Deferred; but State of California Capital Gain Taxes Would Be Recognized

This proposed change would mean that you could still complete a tax-deferred exchange and the Federal capital gain and depreciation recapture income tax liabilities would continue to be tax-deferred, but any State of California capital gain and depreciation recapture income taxes would be realized and recognized unless the like-kind replacement property was also acquired within the State of California.

We will provide you with updated information as it becomes available.

1031 Exchanges by the Numbers: Part I of a Series

1031 exchange transactions are actually relatively easy tax-deferred exchange structures to implement if you know what you are doing, but can be very complicated to put into practice if you only use them occassionally.

I thought it would be appropriate and useful to start a step-by-step series on how to begin, structure and complete a 1031 exchange transaction, so stay tuned for the series that will lead you through the complicated process of structing a 1031 exchange.