Exchange Mechanics
The Qualified Intermediary's Role in a 1031 Exchange
Why a 1031 exchange requires a qualified intermediary, what constructive receipt means, and how the safe harbor actually protects a Long Island sale.
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Like-Kind Property Explained
What like-kind property means for a 1031 exchange today, which real property qualifies across asset types, and what no longer qualifies under current law.
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The 45-Day Identification Period
How the 1031 exchange 45-day identification window works, the three-property, 200 percent, and 95 percent rules, and why Long Island timelines run tight.
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The 180-Day Exchange Deadline
How the 1031 exchange 180-day closing deadline works, why a tax-return due date can shorten it, and what Long Island investors need to plan around it.
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What Is Boot in a 1031 Exchange
Cash boot and mortgage boot explained for a 1031 exchange, how each becomes taxable, and how Long Island investors avoid triggering either one by accident.
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Reverse 1031 Exchange Explained
How a reverse 1031 exchange works when replacement property needs to close first, what an exchange accommodation titleholder does, and where it fits.
ExploreImprovement and Build-to-Suit Exchanges
How an improvement exchange lets 1031 proceeds fund construction on replacement property inside the 180-day window, and where the deadline pressure hits.
ExploreRelated-Party 1031 Exchange Rules
How Section 1031(f) treats exchanges with related parties, the two-year holding requirement, and the traps that unwind deferral for Long Island investors.
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