 |
OVERVIEW |
|
STATUTORY
REQUIREMENTS |
|
Held For
Productive Use In a Trade or Business, or For Investment |
|
Business Use
vs. Personal Use |
|
Holding
Requirement |
|
Use of Single
Member Llc's as a Planning Tool |
|
The Exchange
Requirement |
|
Like-Kind
Requirement |
|
Excluded
Property |
|
Generally |
|
Partnership
Interests - Aircraft Ownership by a Partnership or LLC |
|
Inventory
(Stock in Trade or Other Property Held Primarily for Sale) |
|
MULTI-PARTY
EXCHANGES |
|
DEFERRED
EXCHANGES |
|
Time
Limitations |
|
Identification
of Multiple Properties |
|
Regulatory Safe
Harbors |
|
Use of A
Qualified Intermediary |
|
Use of
Qualified Escrow Accounts and Qualified Trusts |
|
"Disqualified
Person" Defined |
|
"Agent"
Defined |
|
EXCHANGES
OF PERSONAL PROPERTY |
|
The Definition
of "Like-Kind" for Personal Property |
|
General
Business Asset Classes |
|
Product Classes |
|
Other Personal
Property |
|
Goodwill |
|
The Definition
of "Like-Kind" for Different Forms of Ownership |
|
Exchanges of
Leaseholds for Fees |
|
Exchanges
Involving Fractional Ownership Interests |
|
MULTI-ASSET
EXCHANGES |
|
Basis Issues in
Multi-Asset Exchanges |
|
BOOT
NETTING RULES |
|
Minimizing Boot |
|
Mortgages and
Boot |
|
REVERSE
EXCHANGES |
|
PLANNING
CONSIDERATIONS: SALES TAX |
|
SEEKING
PROFESSIONAL ASSISTANCE; CHOOSING A QUALIFIED INTERMEDIARY |
|
STEPS
TO ACCOMPLISH A QUALIFIED INTERMEDIARY EXCHANGE |
|
About
the Author |
