plain explanations of the 1031 exchange rules that most often trip up a Park City exchanger, from boot to related-party sales.
How an improvement exchange lets you use exchange funds to upgrade or build out the replacement property, and why the 180-day deadline still governs.
ExploreWhat like-kind actually means under current 1031 rules, which property types qualify for exchange, and what's been excluded from the definition since 2018.
ExploreHow Section 1031(f) restricts exchanges between family members and related entities, the two-year holding requirement, and the traps that void deferral.
ExploreHow a reverse 1031 exchange works when you need to buy the replacement property before selling, and what an exchange accommodation titleholder does.
ExploreHow the 180-day closing deadline in a 1031 exchange works, how it interacts with your tax return due date, and why the two clocks can conflict.
ExploreHow the 45-day identification window works in a 1031 exchange, the three ways to list replacement property, and what a missed deadline actually costs.
ExploreWhy a qualified intermediary is legally required for a 1031 exchange, what constructive receipt means, and how the safe harbor structure protects deferral.
ExploreWhat boot means in a 1031 exchange, how cash boot and mortgage boot each get triggered, and how to size a replacement purchase to avoid creating either.
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