CPAdirectory
1031 REAL ESTATE INVESTMENT PROPERTIES AVAILABLE

1031 SOLUTIONS FOR BUYERS & SELLERS

Find Replacement Properties:

• Tenant in Common Properties (TICs)
• Fee Simple, Whole & NNN Leased Properties
• Nest Egg – Guaranteed Master Leased Properties
• "Free" Investor Replacement Plans

Sell Properties:

• Network of 450,000 Investors, CPAs & Realtors Looking to Buy
• Affordable Success & Lead Generation Marketing Programs
• How to Quickly Sell a Property by Making It 1031 Ready

QUALIFIED BROKER REFERRAL PROGRAM


Tax Benefits of Exchanges

Whether the investor's property is owned free and clear or encumbered, the benefits of a tax deferred exchange are significant. The tax dollars saved by doing an exchange can be utilized to purchase additional investment property. Compare a sale versus an exchange.

Assume the following:
  Investor sells property with no debt for $1,000,000
Basis is $500,000
The property has been held in excess of 12 months
Capital gain is $500,000 ($100,000 from recapture of depreciation deductions and $400,000 from appreciation in value)
Current federal tax rate for an individual is 15% on appreciation and 25% on depreciation recapture (corporations are taxed at a higher rate)
Investor's state tax rate is 9% (federal deduction for state taxes is not included)

  Exchange Sale
Net Equity
Capital Gain Tax
Equity to Reinvest
Acquisition Value (Assume 30% Down)
$1,000,000
$ None
$1,000,000
$3,333,000
$1,000,000
$130,000
$870,000
$2,900,000

Result: The investor who exchanges is able to defer the capital gain tax and purchase replacement property worth $433,000 more than the investor who sells and reinvests with after-tax dollars.

Non-Tax Benefits of Exchanges

In addition to deferring the capital gain tax, tax deferred exchanges provide the investor with a wide range of nontax opportunities to suit the investor's portfolio:

  Reposition assets
Change property types
Increase leverage
Increase depreciation deduction
Reduce management obligations
Provide for estate and retirement planning
Allow for relocation
Improve cash flow
Achieve property consolidation or diversification
Eliminate or create joint ownership
Defer phantom gain on problem properties
Construct improvements on a property

"Like-Kind" Property

To qualify as "like-kind" property for a §1031 exchange the investor's relinquished and replacement properties must be property that has been and will be held for productive use in the investor's trade or business or for investment.
Request More Information and
Tax Deferred Exchange Materials
First Name:
Last Name:
Firm Name:
Address:
City:
State/ZIP:
Phone:
Fax:
Email:
Type:
Value:
Check All That Apply:
Immediate - Deal Pending
Next Six Months
Need Replacement Properties
Interested in Self-Managed Properties
Need Intermediary
Need Managed Replacement Properties
Looking to Buy Multifamily Properties
Looking to Buy Triple Net Properties
Info on Delaware Statutory Trust
 
Advertising Opportunities | About Us | Contact Us | Partnerships & Affiliations | Terms & Conditions | Privacy Policy
©2000-2017 CPAdirect Marketing, Inc. All rights reserved.