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President Obama’s Proposed Tax Increases: Use 1031 Exchanges to Purchase More...
President Obama’s Proposed Tax Increases Use 1031 Exchanges to Purchase More Property President Obama, in his State of the Union address on January 20th, outlined a number of tax increase proposals...
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1031 Exchanges Under Attack! Help Support the Real Estate Industry Now
1031 Exchanges Under Attack! Help Support the Real Estate Industry Now Paul Ryan (WI), the Chair of the House Ways & Means Committee, has said he intends to pass a tax reform bill through the House...
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New Related Party Case & Study Supports Economic Benefits of Exchanges
Partnerships and 1031 Exchanges Available Options for Partners and Partnerships (and LLCs) Like any taxpayer, a partnership (and a limited liability company taxed as a partnership, generally referred...
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API’s 25th Anniversary
Asset Preservation’s 25th Anniversary! "It is with great pleasure (and a bit of shock) that I announce API’s 25th anniversary! In 1990, three of us started API as a subsidiary of Placer Title Company...
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Options for Partnership Exchanges and Other 1031 News
Partnerships and 1031 Exchanges Available Options for Partners and Partnerships (and LLCs) Like any taxpayer, a partnership (and a limited liability company taxed as a partnership, generally referred...
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Combine Reverse and Delayed Exchange for 360 Days
Combine Reverse & Delayed Exchange for 360 Days Tax-deferred exchanges have been part of the U.S. Tax Code since 1921. Since that time, the government has approved certain methods to structure...
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Trusts and 1031 Exchanges: An In-Depth Overview
Trusts and 1031 Exchanges: An In-Depth Overview Trusts are often involved in Internal Revenue Code (“IRC”) Section 1031 exchanges. For example, the relinquished property may be held in a revocable...
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Happy 1031 Day from Asset Preservation!
Important Information For Investors Beginning An Exchange From October 17 – December 31, 2015 Do Not File Your 2015 Income Tax Return Until Your Exchange Has Been Fully Completed The time frame a...
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Happy Holidays from Asset Preservation
Happy Holidays From API’s President To all of our Clients and Associates, Greetings and Happy Holidays! It is with great pleasure and gratitude that I say Thank You for another wonderful year filled...
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New Increase in FIRPTA Withhold Rate
FIRPTA Withholding Rules On December 21, 2015, as part of the Protecting Americans for Tax Hikes of 2015 (the “PATH Act”), President Obama signed into law new provisions that resulted in significant...
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Burdens and Benefits of Ownership
Burdens and Benefits of Ownerships It is important in an IRC Section 1031 exchange to understand when the transfer of ownership has passed from one party to another and to grasp the distinction...
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Happy Holidays from Asset Preservation
To all of our Clients and Associates, Greetings and Happy Holidays! At the close of another year, I gratefully pause to wish you a warm and happy Holiday Season. I know that I speak for the entire...
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The Exchange Game
The Exchange Game Commercial mortgage originators play a vital role in helping clients understand the multiple moves that can be made on the property-financing board. One of the most creative moves is...
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1031 Exchange EAT Tax Opinion
New York EAT Transfer Tax Advisory Opinion – No Transfer Tax on Parking Arrangements in NY Finding that an EAT’s transfer of New York realty to the taxpayer in a reverse like-kind exchange doesn’t...
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2017 Tax Reform for Economic Growth and American Jobs
2017 Tax Reform for Economic Growth and American Jobs The White House announced its tax reform plan today by releasing a breakdown of the key points of the plan. The document includes a reaction from...
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1031 Exchange & Primary Residence
1031 Exchange & Primary Residence The tax code provides a number of provisions that provide benefits to taxpayers who own real property. IRC Section 1031 allows for tax deferral on the sale of a...
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Summer 1031 Exchange Update
Summer 1031 Exchange Update Here is a brief update regarding 1031 exchange activity from Stewart’s 1031 exchange qualified intermediary, Asset Preservation, Inc. (API): 1031 Exchanges are up...
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Tax Relief for Victims of Disaster Areas
Relief for Victims of Hurricane Irma The IRS is providing a variety of tax relief for those affected by Hurricane Irma. For the latest updates, check the Hurricane Irma page. Relief for Victims of...
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Happy 1031 Day!
Tax Relief for Victims in Disaster Situations Relief for Victims of California Wildfires The IRS is providing a variety of tax relief for those affected by California Wildfires. For more information,...
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Tax Bills Keep Real Estate Exchanges
House Tax Bill Repeals Personal Property Exchanges, but Preserves Real Property Exchanges On November 2, 2017, Kevin Brady, Chairman of the Committee on Ways and Means, released the “Tax Cuts and Jobs...
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