The requirement for tax-deferred exchanges of property has always stated that the Replacement Property acquired must be of a “like-kind” to the property sold, known as the Relinquished Property. This principle has been in effect since the addition of IRC Section 1031 to the tax code in 1921. The basis
The most common mistake person going through a divorce can make, is being uninformed about their joint finances before agreeing to divorce. If your spouse has always handled all of the financial decisions in your household; you may find don’t have any information about you and your spouse’s income and
Key Takeaways Rebalancing helps prevent unintended concentration in specific property types, markets, or risk factors as values and cash flows change. Investors can realign portfolios through selective sales, refinancing, 1031 exchanges, or complementary acquisitions. Passive structures such as REITs and Delaware Statutory Trusts (DSTs) can maintain real estate exposure while
