How To Choose a Qualified Intermediary (Accommodator)

Saturday, November 22

The Qualified Intermediary (often referred to as the Accommodator or Facilitator) is a crucial part in the administration of any 1031 Exchange transaction.  In order to save space in this blog post, I will refer to the Qualified Intermediary as the QI.  It is critical that investors exercise extr...


What Does The 1031 Exchange Qualified Intermediary Do?

Saturday, November 08

What is a 1031 Exchange Qualified Intermediary, often referred to in the industry as an Accommodator or Facilitator, and what does one do?  Generally, a Qualified Intermediary is an entity established solely to administer an investors' tax-deferred exchange transactions under Section 1031 of the ...


1031 Exchange Quick Resource Guide

Saturday, November 01

1031 Exchange StructuresThere are numerous ways to structure a 1031 Exchange transaction.  The best structure will depend upon your specific circumstances.  You are always welcome to contact Exeter 1031 Exchange Services, LLC to work with your advisors in determining which 1031 Exchange structure...


Overview of Tax Deferral and Exclusion Strategies

Monday, October 27

There are many tax-deferral and tax-exclusion strategies available for individuals, corporations and institutions to employ in order to efficiently manage and reduce their income tax liabilities.  It is important for taxpayers to consider all of the options that are available to them before proce...


History of the 1031 Exchange

Sunday, October 26

Section 1031 of the Tax Code has a very long history dating back to 1921.  The first tax code was adopted by the U.S. Congress in 1918 as part of The Revenue Act of 1918, and did not provide for any type of tax-deferred exchange.The first tax-deferred exchange provision was authorized in The Reve...


3.8% Medicare Surcharge Tax Can Be Deferred

Wednesday, February 27

Obamacare, as the Healthcare Act has been nicknamed, included a little known provision called the Medicare Surcharge.  The Medicare Surcharge has been incorrectly referred to as the Real Estate Sales Tax.  In any event, it is a new tax of 3.8% assessed when certain taxpayers sell or dispose of re...