The Basic Criteria of a Successful Tax Deferred Exchange


1. First, Investor should verify with their Accountant, Financial Advisor, and Attorney that an exchange is in their best interest.

2. Intent must be to exchange. Exchange language should be added to Both the sale and purchase contract.

3. Use a "facilitator" to accommodate the exchange transaction.

4. Trade for like kind property.

5. Follow the 45/180 day rule. An Exchange must identify replacement property in writing, within 45 days from the close of escrow of the Relinquished property and escrow must close within 180 days of such date.

6. Follow identification requirements:
3 Property Rule
200% Rule
95% Rule

7. Trade equal and up in equity and debt.


Contact The Boyenga Team Today!

Please provide a valid email address.

© 2019 MLSListings Inc. All rights reserved. Based on information from MLSListings MLS as of June 16th, 2019 at 2:40pm PDT.
All data, including all measurements and calculations of area, is obtained from various sources and has not been, and will not be, verified by broker or MLS.
All information should be independently reviewed and verified for accuracy. Properties may or may not be listed by the office/agent presenting the information.