1031 Exchange: Seller Financing

Posted by Andy Gustafson on Thu, Jul 19, 2012

Given the current tight credit market, taxpayers who want to initiate a 1031 exchange may consider financing or carrying a note for a Buyer to acquire the relinquished property. A 1031 exchange is a strategy to defer the federal and state capital gains and recaptured depreciation tax when selling and replacing property held for productive use in a trade, business or for investment. The tax deferral represents an indefinite, interest free loan that can defer upwards of 40 percent of the sales price. 1031 eligible property includes real property such as timberland, self-storage units, commercial property, single family residential, oil and gas royalty interests as well as personal property including aircraft, precious metals, vintage cars, artwork and collectibles.

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Tags: 1031 exchange requirements, installment note, seller financing

Owner Financing in a 1031 Exchange

Posted by Andy Gustafson on Mon, May 02, 2011

Given the current tight credit market, owner financing is a viable strategy to assist the buyer in a 1031 exchange. In a recent conversation with a seller looking to finance the sale and 1031 exchange of a commercial building, I reviewed with him, one way to consider making owner financing work.

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Tags: owner financing, 1031 exchange, installment note

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