Build To Suit 1031 Exchanges
The build-to-suit exchange is also known as a construction or improvement exchange. It is a tax deferred exchange where the Qualified Intermediary acquires fee ownership to the replacement property and makes improvements to it. Once the necessary improvements are completed within the exchange time period which is 180 days, ownership is then transferred to the Exchanger and the exchange transaction is completed. This exchange variation gives investors more flexibility, thus providing the opportunity to either improve an existing property or even construct a new replacement property.
Click here to learn more about 1031 Tax Exchange.
Also visit these links for additional resources:
- 1031 Exchange Basics
- 1031 Exchange Underused Tax Planning Tool
- 1031 Do´s and Don´ts
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Form 8824 - Like-Kind Exchanges (PDF)
- Publication 544 - Sales and Other Dispositions of Assets
- 1031 Exchange in Florida - Florida state 1031 exchange information page
- History of the 1031 Exchange
- Identifying replacement property
- Like kind property exchanges
- Tax Deferred IRS Guidelines
- How to initiate a Build to Suit Exchange?
- Build-To-Suit 1031 Exchange
- Reverse 1031 Exchange
- Starker Vs. United States
Click here to talk to an Andrew Stuart 1031 Expert.
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