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Using an Exchange Accommodation Titleholder (EAT): Timelines, Use Cases, and How It Actually Works
A traditional 1031 exchange is straightforward: sell one investment property, buy another, defer the taxes. But what happens when timing doesn’t line up—or when your replacement property doesn’t exist yet? That’s where an Exchange Accommodation Titleholder (EAT) comes in. An EAT enables more advanced 1031 strategies—particularly when you need flexibility
March 5, 2024
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Tax Mitigation Playbook: What is “Boot” in a 1031 Exchange?
The term boot is commonly used when discussing the tax consequences of an exchange. However, the term “boot” is not used in the Internal Revenue Code or the Regulations. Which is a source of confusion. The “Boot” received is the money or the fair market value of “other property” received
May 10, 2022
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