How Boot Exposure and Debt Replacement Rules Shape Which Replacement Property You Can Actually Afford
Proper debt and equity planning prevents taxable boot in 1031 exchanges.
Dale Whitmore
Section
Disposition Decisions
12 stories in Disposition Decisions.
Reverse and Improvement Exchange Structures Require an Accommodator With Exchange Accommodation Titleholder Capacity
Verify your accommodator has EAT capacity before signing a purchase agreement.
Marcus Okafor
Vetting a 1031 Accommodator by CES Certification, Bonding, and Balance Sheet Strength
Verify your QI through certification, bonding, and financial strength.
Marcus Okafor
How to Demand Statutory Escrow and Third-Party Custodial Controls Before Releasing Your Exchange Proceeds
Protect your 1031 exchange funds with segregated accounts and dual-authorization wire controls.
Dale Whitmore
How to Audit a Qualified Intermediary's Escrow Controls Before Your Exchange Clock Starts
Protect your exchange by auditing the intermediary's controls before signing.
Marcus Okafor
What Your Qualified Intermediary Must Prove Before You Wire Exchange Proceeds
Missing even one of four conditions turns your 1031 exchange into a taxable sale.
Renata Solberg
When a Failed 1031 Exchange Is the Better Outcome
Sometimes letting a 1031 exchange fail costs less than forcing a stressed deal to completion.
Dale Whitmore
Opportunity Zone vs 1031 Exchange for Appreciated Real Estate
Compare the reinvestment rules, timelines, and tax outcomes of each strategy.
Renata Solberg
Installment Sale vs 1031 Exchange for Seller-Financed Deals
Seller financing forces a choice between deferral by timing or by reinvestment.
Priya Nambiar
After-Tax Equity Yield as the Correct Metric for Disposition Timing
After-tax equity yield reveals the true reinvestable capital left once all taxes settle.
Dale Whitmore
Partial 1031 Exchange and Boot Consequences
Failing any of three tests means you owe tax, even if you reinvest every dollar.
Dale Whitmore
Cash-Out Refinance vs 1031 Exchange for Accessing Equity
Two strategies for freeing equity have different tax and timing implications.
Marcus Okafor