Exchange Guide
Exchange Guide
Plain explanations of the 1031 exchange rules that govern timing, structure, and eligibility for South Carolina investors.
Exchange Guide
What Is Boot in a 1031 Exchange
How cash boot and mortgage boot create taxable gain in a South Carolina 1031 exchange, even when the taxpayer never touches the exchange.
ExploreRelated-Party 1031 Exchange Rules
How Section 1031(f) related-party rules and the two-year holding requirement apply to a South Carolina 1031 exchange involving family or.
ExploreThe 45-Day Identification Period
How the 45-day identification clock works in a South Carolina 1031 exchange, including the three-property, 200%, and 95% rules that govern.
ExploreReverse 1031 Exchange Explained
How a reverse 1031 exchange works in South Carolina, including the parking arrangement, the exchange accommodation titleholder, and.
ExploreImprovement and Build-to-Suit Exchange
How an improvement exchange lets a South Carolina investor use exchange funds to build or renovate replacement property inside the 180-day.
ExploreThe 180-Day Exchange Deadline
How the 180-day closing deadline is calculated in a South Carolina 1031 exchange, and how it interacts with the taxpayer's federal.
ExploreLike-Kind Property Explained
What qualifies as like-kind real property in a South Carolina 1031 exchange, what does not, and how the investment-use requirement is.
ExploreThe Qualified Intermediary Role
Why federal tax law requires a qualified intermediary in a South Carolina 1031 exchange, and how the QI protects against constructive.
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