Situations
Explore situations with practical transaction context, property-review considerations, and questions to raise with qualified tax, legal, securities, and investment professionals.
Explore situations with practical transaction context, property-review considerations, and questions to raise with qualified tax, legal, securities, and investment professionals.
Explore situations with practical transaction context, property-review considerations, and questions to raise with qualified tax, legal, securities, and investment professionals.
An owner cannot make capital gains disappear on a sale, but four recognized paths defer or reduce the tax bill: 1031, 721, a qualified.
ExploreDepreciation recapture is taxed at ordinary rates on sale. A 1031 exchange and a 721 contribution both defer it, but through different.
ExploreHolding real estate until death can produce a stepped-up basis for heirs under Section 1014. A 721 contribution keeps that benefit but passes.
ExploreAn owner planning retirement cash flow should weigh direct 1031 rental income against REIT distributions from a 721 contribution, which are not.
ExploreAn heir who received real estate usually starts with a stepped-up basis. What that means for sale, a 1031 exchange, or a 721 UPREIT contribution.
ExploreSplitting jointly owned investment real estate in a divorce raises timing and ownership questions for a 1031 exchange or a 721 contribution the.
ExploreAn owner moving capital out of one market has two structurally different paths: a 1031 exchange into new property elsewhere, or a 721.
ExploreA landlord who wants to stop handling tenants and maintenance has more than one passive path. How a DST differs from a 721 UPREIT contribution.
ExploreAn owner trading up to a bigger or better asset usually wants a 1031 exchange, not a 721 contribution. Why the two tools solve different goals.
ExploreOwners of several small rental properties can merge scattered equity into one diversified holding through a 721 UPREIT contribution, trading.
ExploreBring the property, dates, and open questions. We will help turn them into a clear exchange plan.
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