QEAA
Also called: qualified exchange accommodation arrangement · qualified exchange accommodation agreement
A safe-harbor parking arrangement described in Rev. Proc. 2000-37.
What it means in practice.
A QEAA is the formal arrangement under which an EAT holds qualified indicia of ownership of property for purposes of the reverse/improvement exchange safe harbor, subject to the procedure’s requirements and time limits.
Why it matters.
It is one of the core acronyms in sophisticated exchange work.
Additional notes.
A QEAA is the formal arrangement under which an EAT holds qualified indicia of ownership of property for purposes of the reverse/improvement exchange safe harbor, subject to the procedure’s requirements and time limits.
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