Sentences with phrase «fractional interest exchanges»

There's a host of benefits to fractional interest exchanges.

Careful scrutiny of a prospective TIC arrangement and guidance of tax counsel must be used to ensure the viability of a fractional interest exchange.

Not exact matches

You should also carefully consider and evaluate the merits of co-ownership or fractional ownership interests in real estate such as the Delaware Statutory Trust or DST Investment, Tenant - In - Common or TIC Investment Property (compare DSTs to TICs) or other forms of co-ownership interests in real estate (CORE), when looking for suitable replacement properties for your 1031 Exchange, especially before rushing into an acquisition that may not make financial and economic sense.

Fractional interests help address that challenge by enabling owners to exchange their property for a prepackaged interest in a larger, institutional - grade property.

Sponsored fractional real estate interests offer a way to resolve some of the challenging aspects of 1031 tax - deferred exchanges.

With the advent of the TIC industry, as bolstered by the Procedure, many property owners are now attempting to exchange their income and investment properties for fractional interests offered by TIC sponsors.

The investment vehicle enables investors to own a fractional interest in institutional - quality real estate while deferring capital gains by exchanging one property for another.

You should also carefully consider and evaluate the merits of fractional ownership interests in real estate such as Tenant - In - Common or TIC Investment Property interests, Delaware Statutory Trusts or DSTs, other forms of co-ownership interests in real estate (CORE), when looking for suitable like - kind replacement properties for your 1031 Exchange, especially before rushing into an acquisition that may not make financial and economic sense.

The Internal Revenue Service issued a revenue procedure on July 20, 2004 regarding the use of DST's for the purchase of fractional interests in real property that would qualify as like - kind replacement property in conjunction with a tax - deferred like - kind exchange transaction.