1031 Rules    

1031 Exchange Rules

1031 Exchange Rules

In order to comply with IRS IRC section 1031, property owners must identify potential replacement investment properties withing 45 days of the close of escrow and acquire said investment property (or investment properties withing 180 days of the closing of the relinquished investment property. Furthermore, when entering into a 1031 exchange, property owners must comply with one of the following rules:

  • The Three-Investment Property Rule - Dictates that the seller must identify up to a total of three potential replacement investment properties within the 180 day Acquisition Period.

  • The 200% Rule - Stipulates that the aggregate value of all replacement investment properties in the exchange must not exceed 200% of the value of the relinquished investment property at the time of sale.

  • The 95% Exception - Finally, the 95% rule stipulates that the aggregate value of all like kind replacement investment properties must account for at least 95% of the value of the relinquished investment property at the time of sale in order for the exchange to qualify. This rule applies only if rules 1 and 2 are invalid.

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    Tuesday, January 06, 2009