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PDF's OF EXCHANGE TOPICS
 
Asset Preservation has made it easy to forward materials to investors about Section 1031 tax deferred exchanges. The Power of Exchange handouts (saved in Adobe Acrobat) are specifically designed as an information flyer that you can customize with your contact information and forward to real estate investors.

To use these handouts, open the pdf file next to the topic title and customize in the following manner:

  1. Personalize each handout by clicking in the box under the "Compliments of:" section.
  2. Type in your name, company, address, telephone, etc.
  3. Click outside of the box to 'set' your information in the data fields provided.
  4. Print as many copies as needed.
 
EXCHANGE BASICS
        Sale vs. an Exchange (#1)
        Exchange Basics (#2)
        Five Reasons to Exchange (#3)
        Calculating Capital Gain (#4)
        Intro to Delayed Exchanges (#5)
        §1031 Contract Language (#7)
        Exchange Terminology (#8)
        Opening an Exchange with API (#69)
        What is a Qualified Intermediary? (#89)
        What Does Not Qualify? (#102)
 
EXCHANGE REQUIREMENTS
        Requirements For Full Deferral (#9)
        Exchange Equation (#10)
        Partial Exchanges (#11)
 
EXCHANGE VARIATIONS
        Simultaneous Exchange - Basics (#12)
        Simultaneous Exchanges-What Not to Do (#13)
        Stages of a Delayed Exchange (#14)
        Identification Rules (#15)
        G 6 Restrictions (#17)
        What Not To Do (#18)
        Multiple Properties (#19)
        Reverse Exchanges (#20)
        Reverse Comparisons (#21)
        Combine Reverse and Delayed Exchange for 360 Days (#126)
        Improvement Exchanges - Build or Improve (#22)
        Improvement Exchanges - Additional Requirements (#23)
        Reverse - Improvement Structure (#25)
 
LIKE-KIND PROPERTY ISSUES
        Like-Kind Property (#26)
        How Long to Hold (#27)
        Primary Residence Rules - Section 121 (#28)
        Converting a Rental to a Residence (#29)
        Split Treatment Transactions (#30)
        Property Held for Sale (#31)
        Vacation Home Exchanges - Moore v Comm. (#109)
        Vacation Home Guidance - Rev. Proc. 2008-16 (#112)
        Leasehold Interests (#33)
        Tenant-In-Common Basics (#34)
        Tenant In Common - Rev. Proc. 2002-22 (#35)
        DST Versus TIC Ownership (#120)
        Easements (#36)
        Personal Property Exchanges (#37)
        Oil, Gas, and Mineral Rights (#38)
        Water Rights (#39)
        Farm and Ranches (#40)
        Timeshares and REITS (#41)
        Hotel Exchanges (#42)
        Like-Kind-Where Located (#71)
        Oil and Gas Energy Programs (#93)
        Exchanging into Oil and Gas Interests (#127)
        Wind Energy and 1031 Exchanges (#129)
        Investors Go Green, Save Green with 1031 Exchanges (#130)
        Timberland and 1031 Exchanges (#131)
        Intent to Hold for Investment Goolsby v Comm. (139)
        Collectible Car Investors (#140)
 
TAX LAW UPDATES
        2002 Primary Residence Update 9030 (#45)
        2003 CA Withholding Law (#46)
        Principal Resi-5 Yr Holding Period (#79)
        Summer 2007 - PLRs - Disaster Relief (#110)
        CA Qualified Intermediary Law (#119)
        CO Qualied Intermediary Law (#123)
        WA Qualied Intermediary Law (#124)
        Proposed CA Tax Increase SB 1316 (#136)
        VA Qualified Intermediary Law (#141)
 
ADDITIONAL §1031 EXCHANGE ISSUES
        Seller Financing (#48)
        Partnerships And 1031 Exchanges (#49)
        Closing Costs (#50)
        Refinancing (#51)
        Closing Exchanges (#52)
        Exchange Entities (#53)
        Holding Title to Real Property (#54)
        What Agents Need to Know (#55)
        Related Party - Caution Needed (#56)
        Related Party - Buying From - Rev. Rul. 2002-83 (#57)
        Related Party - Teruya & PLR 2004-40002 (#86)
        Preconstruction Sales (#59)
        Aircraft Exchanges (#60)
        Real Estate vs. Mutual Funds (#61)
        Are Your Stocks Sinking? (#62)
        Security of Funds (#63)
        1031 Tax Filing Requirements (#64)
        Taxing Thoughts (#65)
        Replacement Property Calculation (#66)
        Investment Returns (#67)
        Nevada Qualified Intermediary Rules (#68)
        FIRPTA Withholding Rules (#70)
        Six Strategies for Commissions (#73)
        Identify Within 45 Days(#74)
        New York Cooperatives (#75)
        State Tax Withholding (#76)
        IRA in Real Estate (#77)
        Parking Arrangements - Rev. Proc. 2004-51 (#78)
        Disregarded Entity Issues (#81)
        Converting a Residence to a Rental - R. P. 2005-14 (#84)
        Real Estate Auctions (#88)
        Cost Segregation Studies (#92)
        Deposits in an Exchange (#94)
        Disaster Area Tax Relief (#96)
        Involuntary Conversions (#97)
        Maximize Profits in Real Estate (#98)
        Purchase Contracts (#99)
        1031 and Cost Segregation Study (#100)
        What is an UPREIT? (#101)
        1031 Benefits for Financial Advisors (#103)
        Selling Appreciated Property (#104)
        Determine Property Values (#105)
        Return on Equity (#106)
        Development Rights (#113)
        Foreclosures (#114)
        2008 Real Estate Prices (#115)
        Capital Gain Tax Rates (#116)
        Reduced §121 Gain Exclusion Post 1-1-09 (#118)
        1031 Exchange in a Foreclosure (#122)
        LandAmerica 1031 Exchange Services Bankruptcy (#125)
        To Defer or Postpone, That is the Question (#128)
        Estate Taxes in 2010 (#132)
        Ordinary Income vs. Capital Gain (#133)
        Relief in QI Bankruptcy-Rev Proc 2010-14 (#134)
        Capital Gain Tax Increases (#135)
        Buying Discounted Property? (#137)
        REO Property from the Lender's Perspective (#138)

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