
What is Identification and what are the rules?
The identification rules refer to the guidelines that investors must adhere to when identifying replacement properties in a 1031 exchange. There are two key identification

The identification rules refer to the guidelines that investors must adhere to when identifying replacement properties in a 1031 exchange. There are two key identification

An UPREIT, or Umbrella Partnership Real Estate Investment Trust, is a real estate investment structure that allows property owners to contribute their real estate assets

“Boot” refers to any portion of a 1031 exchange that does not meet the like-kind replacement property criteria. Most commonly this is in the form of

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