Abstract

http://ssrn.com/abstract=1116245
 


 



Safe Harbors and Careful Planning Make Deferred Exchanges a Valuable Tool


Bradley T. Borden


Brooklyn Law School


Journal Taxation of Investments, Vol. 25, p. 43, 2008

Abstract:     
This Article describes the section 1031 deferred exchange safe harbors. It describes how property owners can structure deferred and multiple-party exchanges to avoid actual and constructive receipt of boot to obtain nonrecognition on the exchange of properties. It demonstrates how property owners can use multiple safe harbors (such as a qualified intermediary and qualified trust) to protect exchange proceeds during the exchange interstice. It also considers the intricacies of the identification rules and the identification and exchange periods. The Article is adapted from Chapter 4 of the forthcoming treatise, Bradley T. Borden, Tax-Free Like-Kind Exchanges (Civic Research Institute 2008).

Number of Pages in PDF File: 34

Keywords: section 1031, like-kind exchange, qualified intermediary, qualified trust, qualified escrow account, identification period, exchange period, three-property rule, 200% rule, deferred exchanges, multiple-property exchanges, letter of credit

JEL Classification: K34

Accepted Paper Series


Download This Paper

Date posted: April 7, 2008  

Suggested Citation

Borden, Bradley T., Safe Harbors and Careful Planning Make Deferred Exchanges a Valuable Tool. Journal Taxation of Investments, Vol. 25, p. 43, 2008. Available at SSRN: http://ssrn.com/abstract=1116245

Contact Information

Bradley T. Borden (Contact Author)
Brooklyn Law School ( email )
250 Joralemon Street
Brooklyn, NY 11201
United States

Feedback to SSRN


Paper statistics
Abstract Views: 662
Downloads: 159
Download Rank: 109,154

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.328 seconds