Adjusted Basis Tracking Across Sequential 1031 Exchanges
Basis carries forward through sequential exchanges, compounding tax deferral across decades.
Rosalind Achebe
Senior Contributing Editor
Rosalind Achebe spent over a decade as a tax attorney at a regional law firm in Atlanta before transitioning to financial journalism, where she now focuses on the intersection of tax law and long-term wealth strategy. Her analysis on legislative risk and code-section interpretation is regularly cited by practitioners in the 1031 exchange community.
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Basis carries forward through sequential exchanges, compounding tax deferral across decades.
Four decades of compounding gain can vanish at death through one tax code loophole.
The unpaid tax bill becomes interest-free capital that compounds while the government waits.