Some transactions use more specialized structures when replacement property must be acquired before relinquished property is sold or when improvements are part of the intended exchange value. These structures require careful documentation, timing and professional coordination; the standard deferred-exchange workflow should not simply be assumed to apply unchanged.
Professional use
Use this resource to frame questions for your qualified intermediary, CPA, attorney, broker and lender. Facts and deadlines should be verified against current law and the circumstances of the transaction.
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