FEA Comment on President Biden’s Proposal to Cap Like-Kind Exchanges to Pay...
The Federation of Exchange Accommodators (FEA) today issued the following comment in response to President Biden’s American Families Plan, which proposes capping Section 1031 like-kind exchanges at...
View ArticleFEA Statement for the Record Sent to Senate Finance Committee
The Federation of Exchange Accommodators submitted a statement for the record to the Senate Finance Committee for a hearing on FY2018 Budget Proposals. The hearing was held June 1, 2017. The statement...
View Article1031 Exchanges Needed for Land Under Proposed Tax Reform Blueprint
Like-Kind Exchanges Complement the Blueprint for Tax Reform Download as a PDF here. The Blueprint for Tax Reform proposes immediate expensing with unlimited loss carryforward for all tangible and...
View ArticleFEA, Land Conservation Groups Write Donald Trump on Real Estate 1031 Exchanges
Twenty-Six Groups Sign Letter Supporting Like-Kind Exchange Preservation Twenty-six associations, including the Federation of Exchange Accommodators, signed a letter to Donald Trump’s presidential...
View ArticleLand Groups Write Sec. Hillary Clinton on Real Estate Like-Kind Exchanges
Twenty-Six Groups Sign Letter Supporting Like-Kind Exchange Preservation The Federation of Exchange Accommodators is among twenty-six associations that signed a letter to the Hillary Clinton...
View Article“Tax Cuts and Jobs Act” for Qualified Intermediaries
The “Tax Cuts and Jobs Act,” effective January 1, 2018, preserved Section 1031 like-kind exchanges for real property assets and the role of the Qualified Intermediary (QI) as exchange facilitator. The...
View ArticleLike-Kind Exchanges, a Necessary Component of Tax Reform
Download as a PDF here. Like-kind exchanges under IRC Section 1031 should be retained in our tax code in present form, applicable to real estate as well as tangible and intangible personal property...
View ArticleNew Tax Framework Released, Questions on Details Remain
Republican leaders release new tax proposal with broad principles, few details The “Big Six”—six top Republican leaders from the House, Senate, and the White House—released a new tax proposal, the...
View ArticleKeeping Property Exchanges Out of the Crosshairs
Article by Max Hansen Land Investor September 5, 2017 Uncertainty about several proposed tax reform ideas in Congress concerns farmers, ranchers, and land owners in general, writes Max Hansen....
View Article1031 Is Fair and Valuable in the Economy: John Harrison op-ed in The Hill
In a country looking to expand economic activity and generate growth, Section 1031 like-kind exchanges provide a helpful, fair, and valuable benefit to the private economy, writes John Harrison,...
View ArticleSam Zell to Maria Bartiromo: 1031 Creates Incentive to Sell
Sam Zell discussed with Fox Business host Maria Bartiromo the importance of retaining 1031 exchanges for its impact on the commercial real estate industry. He mentioned that legislators could be...
View ArticleFEA Submits Recommendations for Tax Reform to Senate Finance
The Federation of Exchange Accommodators (FEA) submitted comments to the Senate Finance Committee on July 15, 2017. These comments are in response to Chairman Orrin Hatch’s request for “insight from...
View ArticleLetter to the Editor: Equipment Manufacturers, Dealers Depend on 1031 Exchanges
“Manufacturers of equipment that builds our infrastructure, like bulldozers and excavators; the dealers who sell them; and the builders who put them to use all rely” on Section 1031 like-kind...
View ArticleFEA Statement for House Ways and Means Hearing on Tax Reform
The Federation of Exchange Accommodators submitted a Statement for the Record to the House Ways and Means Committee for the Hearing on How Tax Reform Will Grow Our Economy and Create Jobs Across...
View ArticleIRS Issues Deadline Extensions for Like-Kind Exchanges
The IRS has issued Notice 2020-23, extending a variety of deadlines, including Section 1031 deadlines. This Notice would extend any 45-day or 180-day deadline that occurs between April 1 and July 15,...
View ArticleSection 1031 Like-Kind Exchanges: Current Threats to a Hundred Year Old Tax Tool
By Suzanne Goldstein Baker Executive Vice President and General Counsel of Investment Property Exchange Services, Inc. REALTORS® Land Institute Terra Firma Magazine Winter 2017 Download this article as...
View ArticleSurreal
The link below is a recent article in the NY Times pointing out the surreal environment tax reform is in right now. Early this year – 2014 – Representative Camp, as chairman of the House Ways and Means...
View Article§1031 Tax Deferred Exchanges at Risk
Read this excellent article on Globe Street written by Holland and Knight partner Stuart Saft about recent developments that put §1031 tax deferred exchanges at risk....
View ArticleIRC Section §1031 Impact on Commercial / Industrial Real Estate
Issues Specific to Commercial / Industrial Property Internal Revenue Code Section 1031 Since 1921, Federal tax law under IRC §1031 has permitted a taxpayer to exchange business- use or investment...
View ArticleImpact of IRC §1031 on the Economy
Tax Reform Implications Tax reform aimed at reducing the deficit has renewed efforts to simplify the tax code and eliminate loopholes. IRC §1031 is neither a loophole, nor a tax savings vehicle, but...
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