1031

I received an email from Steve Rosansky at Peak Exchange regarding possible 1031 extensions in the event of a natural disaster such as what has occurred in the West Valley of Los Angeles and [...]

What a food fight!  I didn’t think it would take long before we heard from the other side. To be fair to both sides I wanted to post the rebuttal from Glimcher. At the link are comments from the [...]

A concept very similar to the Short North’s North Market could be coming to Bridge Park in Dublin, Ohio, a Columbus suburb, if they successfully navigate through another couple rounds of [...]

Investors / owners want to defer capital gains.  That’s the point of doing a 1031 tax deferred exchange.  Investors and owners also want to lower taxes.  Cost Segregation and 1031 Exchanges are [...]

I have been getting quite a few calls lately from first time triple net commercial real estate investors and folks selling a net leased commercial property and considering a 1031 tax-deferred [...]

In the spirit of tax time this is a topic I cover annually. To get started, leasehold interests can be either the down-leg or the up-leg (relinquished or replacement property) in an exchange.  [...]

Year End Commercial Real Estate Closings Just a reminder that if your utilizing section 1031 of the IRS code to defer capital gains taxes, a closing on your down leg (relinquished property) [...]

Hello everyone. We’re in the peak season of the hottest commercial real estate market we’ve had in over ten years. I’ve had a number of calls lately from buyers new to the [...]

It’s the season when we see many new single tenant, net leased / triple net retail assets for sale come on the market. These are perfect for sellers and buyers in a 1031 exchange because [...]

The first major segment of the long awaited renewal of the east side of High Street across from the OSU main campus entrance received approval from the University Area Review Board. The new [...]

1031 Exchanges Given the glut of triple net retail, single tenant, S&P BBB rated or higher, replacement properties that have come on market over the last couple of weeks, we have plenty of [...]

There is a real bumper crop of new opportunities on the market right now for net leased retail 1031 uplegs. These are all new opportunities that have come on market in the last week. It’s [...]

The California FTB (Franchise Tax Board) has gotten more aggressive challenging 1031 exchanges. A practice that has been and is commonplace has just caused a taxpayer to have his exchange [...]

Section 1031 has been around since 1921, but will it make it to 2021?  There are serious moves in congress underway to dramatically scale back or repeal the section on like kind 1031 exchanges [...]

Cap rates fell 40 basis points and net lease retail product quality also falls in the first quarter of 2014. We’re thinking retail right about now as the national ICSC Global Retail Real [...]

IRS Section 1031 need for replacement property. Exchanger in day 4 of 45 day identification period from closing relinquished property looking for triple net retail or absolute net retail, $1.6 [...]

IRS 1031 Exchanger in 45 Identification period looking for $3.5 to $5 million, national credit, preferably single tenant, NNN, triple net retail with at least seven unexpired years left on net [...]

It probably goes without saying, if you’re interested in Santa Monica or Los Angeles commercial real estate for lease, especially in the project I just posted, contact me because the net [...]

Rule # 1 Both the relinquished property and replacement property must be held for investment purposes or used in a business and be ‘like kind’. Rule # 2 The IRS requires the investor to identify [...]

Since we’re getting into tax season, I’m getting more calls over the last few days regarding the basics of a 1031 delayed or reverse exchange so I thought it best to review some of [...]