Estate Tax Exposure on Large Exchanged Property Portfolios
Repeated exchanges build hidden tax liabilities that collide with estate taxes at death.
Sujata Warrier
Staff Writer, Real Estate Taxation
Sujata Warrier
Sujata Warrier holds a Master of Science in Taxation from the University of Denver and worked as a senior analyst for a national accounting firm before joining The Long Carry. She covers cost segregation studies, bonus depreciation strategy, and the evolving Opportunity Zone regulatory landscape with a practitioner's precision.
7 stories
Geographic Portfolio Rebalancing via 1031 Exchange
Defer capital gains taxes while moving equity to higher-growth markets.
Sujata Warrier
Bonus Depreciation on Replacement Property After a 1031 Exchange
Bonus depreciation applies only to excess basis, not carryover basis, after a 1031 exchange.
Sujata Warrier
Depreciation Recapture Tax in a 1031 Exchange
How a 1031 exchange defers—but doesn't erase—depreciation recapture across property chains.
Sujata Warrier
When Paying Capital Gains Tax Now Beats Deferring
Pay the tax now if your gain is small, your timeline is tight, or you need the cash.
Sujata Warrier
Interest Income on 1031 Exchange Funds During the Hold Period
Most qualified intermediaries pocket interest on your exchange funds instead of returning it to you.
Sujata Warrier
1031 Exchange Returns Versus Taxable Real Estate Sales
Deferring taxes through a 1031 exchange compounds wealth across multiple cycles.
Sujata Warrier