Understanding Debt in a 1031 Exchange

Understanding Debt in A 1031 Exchange

Before we discuss the relationship of debt within a successful 1031 exchange, a quick review of the basic rules of a successful 1031 is a good place to start.

Rule #1

Must have a Qualified Intermediary prior to the closing of the relinquished property.

Rule #2

The replacement property must be “liked- kind” property. “Like-kind” refers to the character or essence of the property.

Rule #3

Replacement property must be equal to or greater than the value of the relinquished property (less closing cost related to selling the relinquished property)

Rule #4

Investors have 45 days from the date of closing to identify the replacement properties. There are 3 rules for identification; the 3-property rule, the 200% rule and the 95% rule. For more information on the identification rules you can visit my website @ www.ltuccifinancial.com.

Rule #5

180 days to close on a property or properties from your identification list.

Rule #6

Debt replacement

There is widely held misconception…

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