Reverse Exchange
Real Estate

Understanding Reverse Exchange Timeline in Real Estate Investment

The reverse exchange timeline outlined in the Revenue Procedure 2000-37 is identical to the reverse exchange timeline outlined in IRC 1031. Failure to adhere to the 45-day and 180-day time limits doesn’t disqualify the transaction, but the exchanger forfeits the benefit of the safe harbor presumptions. In real estate, a reverse exchange is the polar […]

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