1031taxreform.com

A Section 1031 like-kind exchange reform resource

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Americans Build Value

with Section 1031 Like-Kind Exchanges

Taxpayers at all levels use Section 1031 exchanges to expand businesses and invest for the future, for a positive impact on economic growth for all Americans.

A resource from the Federation of Exchange Accommodators Resource

FEA Perspectives

  • Infographic: What Is a Like-Kind Exchange?
  • Perspective: Economic Impact of Like-Kind Exchanges
  • Infographic: Like-Kind Exchanges Sustain American Businesses
  • Perspective: Like-Kind Exchanges Promoting Economic Growth
  • Letter: FEA Letter to Treasury Requesting Clarification on Deadline Relief (4/20/2020)
  • Whitepaper: The Impact of Section 1031 on the Economy
  • Whitepaper: A Legislative History of Section 1031 Like-Kind Exchanges
  • Resource: FEA 1031 Client Flyer
Read More

Section 1031 Activity

FEA Submits Comments to Treasury About Proposed Regulations Regarding Definition of Real Property

August 19, 2020

FEA Continues Work to Preserve Section 1031 as Biden Campaign Targets Like-Kind Exchanges

August 11, 2020

FEA Sends Letter to Leon Cooperman regarding economic impact of Like-Kind Exchanges

May 6, 2020

FEA Sends Letter to Biden Campaign regarding the economic impact of Like-Kind Exchanges

May 5, 2020

FEA Sends Letter to Tax Foundation Regarding Immediate Expensing of Real Property Structures

May 5, 2020
Press Activity
| FEA Activity | Partner Activity

1031 Repeal Issue

Eliminating Section 1031 like-kind exchanges among sweeping changes to the tax code would disadvantage small and medium-sized businesses, and would negatively impact taxpayers, job growth, and the U.S. economy.

Because Section 1031 complements good tax policy and tax reform initiatives, it should be preserved in the tax code.

Read More

Study: Economic Impact of Repealing Like-Kind Exchange Rules
Study: The Economic Impact of Repealing or Limiting Section 1031 Like-Kind Exchanges in Real Estate

Section 1031 Like-Kind Exchanges Complement Strong Tax Policy, Add to Growth


Economic Impact of Section 1031

Resources

Proposals

1031 in Industry

History of Section 1031

Press Room

Section 1031 By The Numbers

Like-kind exchanges contribute significant federal tax revenue.

On average, exchanged properties are later sold at a taxable value nearly 19% greater than that of a conventional sale.

From The Economic Impact of Repealing or Limiting Section 1031 Like-Kind Exchanges in Real Estate

Professor David C. Ling, University of Florida
Professor Milena Petrova, Syracuse University

Repeal of Section 1031 would disadvantage small and medium-sized businesses.

Loss of like-kind exchanges would result in a higher cost of capital, increased holding periods, increased reliance on debt, reduced rate of investment, and economic contraction.
Th impact would be felt broadly throughout the economy.

From Economic Impact of Repealing Like-Kind Exchange Rules

Ernst & Young, LLP

Like-kind exchanges provide only a timing benefit

1031 exchange tax benefits are only a temporary deferral. Nearly 34% of exchanges generate some tax payment in the year of exchange. More than 88% of real estate exchange properties are later sold in a conventional sale, at which time tax is paid on the accumulated gain.

From The Economic Impact of Repealing or Limiting Section 1031 Like-Kind Exchanges in Real Estate.

Professor David C. Ling, University of Florida
Professor Milena Petrova, Syracuse University

Federation of Exchange Accommodators
Lynn Harkin, CAE, Executive Director
Federation of Exchange Accommodators
1255 SW Prairie Trail Parkway
Ankeny, IA 50023
Email: director@1031.org
Phone: 515-244-6515
Fax: 515-334-1174
www.1031.org

Williams & Jensen
701 8th Street, N.W.
Washington, DC 20001
Phone: 202-659-8201
Fax: 202-659-5249
www.williamsandjensen.com

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