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January 2005
Deferring Taxes Using the "Reverse" Exchange Process
Meeting a 1031 exchange deadline after the sale of a property can be very stressful, but there is help in alleviating the time-pressure anxiety.
by Cecily A. Drucker, Esq.
Have you, or someone you know, been faced with meeting the critical (and immovable) deadlines in a ยง1031 exchange? Has this caused untold panic, anxiety and downright anger? Just to refresh your memory, in a typical "forward" tax-deferred exchange, the taxpayer has 45 days after "selling" relinquished property (the property being sold) to identify several potential replacement properties (the property being purchased), and 180 days after "selling" to actually close escrow and acquire those of th...
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