real estate investor

Are 1031 Exchanges only for Big Investors?

1031 exchange investor

Are 1031 exchanges only for big time investors that have lots and lots of net proceeds? The quick answer to this question is no. In this article, we will examine a few of the ways in which any investor – large or small – can benefit from a 1031 exchange.

Small Investors & 1031s

It’s a common myth that 1031 exchanges are only for the largest investors. But small mom-and-pop investors can avail themselves of the same tax deferral that the big boys do.

Whether you're selling a $43,000 single family rental in Akron Ohio or selling the Trump Plaza in New York City the same principle applies. If you want to take your hard-earned equity and redeploy it into another replacement property that's like kind so that you can use that money to compound and build your own wealth, you can do so. Even little guys can avail themselves of substantial tax savings and grow and compound their wealth until they're no longer little guys and are now successful real estate entrepreneurs.

Determining Your Gain

Your gain is determined by the difference between your current adjusted basis and the net sale price (amount realized), so even if you do not receive very much cash proceeds, it can still make good sense to set-up your sale as a 1031 exchange.  If you estimated a combined state and federal rate of 33%, even if you can defer the recognition of $50,000.00 of gain, that may result in a tax savings of $16,500.00.  So, even small investors can save BIG with IRC Section 1031 Like-Kind Exchanges.

  • Start Your 1031 Exchange: If you have questions about 1031 exchanges and investing in real estate, feel free to call me at 612-643-1031.

Defer the tax. Maximize your gain.

 

© 2016 Copyright Jeffrey R. Peterson All Rights Reserved

What Commercial Real Estate Investors Need to Know About Reverse 1031 Exchanges

Note: In this article, we hear from guest contributing blogger Kip Dunkelberger (kdunk@venturemortgage.com), the President and CEO of Venture Mortgage Corporation.  Kip leads this trusted, dynamic commercial real estate mortgage banking firm, and he himself is known as an experienced and resourceful problem solver in the realm of commercial real estate financing.  

1031 Exchange Deadlines

Today’s savvy investors, particularly those looking to defer tax consequences by taking advantage of 1031 exchanges, are wisely looking for ways to secure a replacement property before selling the soon-to-be-relinquished property.  These investors need to know that once they close on the sale of their old property, they have a new property investment to exchange into. 

They are rightly concerned, because the deadlines for a normal forward exchange require you to identify your replacement properties within 45 days and close on them within 180 days. 45 days to identify in a hot (seller’s) market  presents a potentially formidable challenge. Here in the Upper Midwest, where the competition for choice replacement multi-family properties is particularly fierce, the process of identifying and trying to close on a replacement property in a normal forward exchange is not always a realistic possibility. That’s where a reverse 1031 exchange, combined with a creative, problem solving commercial real estate mortgage banking firm with access to a wide variety of lenders, can make all the difference.

How can Investors Step into a Sure Thing via 1031 Exchange?

Many investors are turning to these reverse exchanges to increase their chances of completing a 1031 exchange. In a reverse exchange, an investor can have their replacement property purchased for them by a qualified intermediary before closing on the sale of their old relinquished property.  The qualified intermediary (“QI”) then creates a new LLC to be the purchaser of the replacement property and holds title (or “parks the ownership”) for up to 180 days while the investor sells the relinquished property.  The ability to finance the purchase of the replacement property before you have the proceeds from your sale is where the need for innovative financing comes in.

In Practice: Tip # 1 – Tax Statements

At the first closing of the replacement property, on the deed from the seller to the LLC, the lower right hand portion can be filled out to tell the county to mail the property tax statement directly to the investor’s address, rather than to the QI or its LLC.  That way the investor receives the bills and statements for the property taxes directly.

In Practice: Tip # 2 - Insurance

The insurance certificate for the liability insurance should list the lender, the LLC, and the investor all as insured parties.  That way, if there is a claim, all of the parties with an insurable interest in the property are protected.

If you have questions about obtaining a mortgage or financing for a reverse exchange or any other commercial real estate investment, you are invited to call Kip Dunkelberger at (952) 843-5125, or email him at kdunk@venturemortgage.com.

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