Portfolio Transition
How to Vet a Qualified Intermediary Before You Hand Over Your Exchange Proceeds
Scrutinize your QI's legal structure, fund safeguards, and credentials before closing.
Marco Delgadillo
· 8 min read
The Long Carry
Why Exchange Fund Segregation and Qualified Trust Accounts Are Your Real Bankruptcy Shield
Segregation and trust accounts protect your exchange proceeds where intermediary reputation cannot.
Sujata Warrier
1031 Exchanges Involving Tenancy-in-Common Ownership Structures
Direct tenancy-in-common ownership preserves individual 1031 exchange rights without entity layers.
Sujata Warrier
Holding Exchanged Properties in Revocable Living Trusts
The trust's tax status and title documents must align for a valid exchange.
Rosalind Achebe
Improvement Exchanges When Replacement Property Needs Renovation to Match Relinquished Property Value
Renovations completed before closing let investors meet reinvestment requirements in 1031 exchanges.
Theodore Vann
Charitable Remainder Trusts Combined With 1031 Exchanges
How real estate investors transition from tax deferral to income and charitable giving.
Theodore Vann
Exchanging Out of Residential Rentals Into Commercial Properties
Residential landlords can defer taxes by swapping rentals for commercial properties.
Marco Delgadillo
Passing 1031 Exchange Property Through an LLC to Heirs
LLC members who inherit may not be able to exchange property the way the original owner could.
Marco Delgadillo