1031 Exchanges: How to Defer Tax When You Sell Investment Property
How a U.S. 1031 exchange works: what qualifies, the 45- and 180-day deadlines, the intermediary, taxable boot, and why Canada has no equivalent.
Insights
Articles on financing, buying, renovating and selling real estate, from distressed properties and hotels to multifamily buildings and tokenization.
65 articles · page 5 of 6
How a U.S. 1031 exchange works: what qualifies, the 45- and 180-day deadlines, the intermediary, taxable boot, and why Canada has no equivalent.
How a U.S. self-directed IRA can own real estate, the prohibited-transaction and UBIT rules that trip investors up, and why Canadian RRSPs and TFSAs differ.
What recourse and non-recourse commercial loans mean, how bad-boy carve-outs and guarantees work, who offers non-recourse terms and what to check.
Which U.S. SBA loan programs can fund owner-occupied commercial property and hotels, the loan limits and occupancy rules, and the Canadian equivalent.
How participating loans, profit-sharing agreements and convertible notes work in property deals, what to negotiate, and the securities and interest-rate rules.
How real estate wholesaling works, assignment versus double closing, when it may need a licence in Nova Scotia and California, and what sellers and buyers should check.
Why banks turn down some properties, and the alternatives: private and bridge loans, seller financing, equity partners, hybrid capital and government programs.
How a vendor take-back or seller carry-back mortgage works on a hotel or apartment sale, the terms to negotiate, the risks for each side and the tax rules.
How private and hard-money real estate loans are underwritten, what they really cost, the rules that apply in Nova Scotia and California, and what to check.
How crowdfunding platforms, tokenized offerings and REITs let you invest in property without buying a building, and the U.S. and Canadian limits that apply.
How owners use a HELOC, a business line of credit or other property as collateral to fund an investment, the limits that apply, and what is put at risk.
How land contracts (contracts for deed) and lease options work, how they differ from seller financing, California's rules, and the risks to buyers and sellers.