This presentation provides an overview of the IRS Section 1031 Exchange. It also summarizes the concept of ‘like-kind’ real estate, the DST, advantages of owning commercial real estate through fractional ownership, passive income and passive losses, and Substitute 1099 & 1098 reports. Examples of 1031 exchanges are also provided.
This presentation provides an overview of the IRS Section 1031 Exchange and summarizes the concept of ‘like-kind’ real estate, the DST, advantages of owning commercial real estate through fractional ownership, and how to successfully execute a 1031 exchange transaction. A hypothetical example of a 1031 exchange is also provided with timeline guidelines, along with a snapshot of Inland Private Capital Corporation.