1031 EXCHANGE RESOURCES

Featured Article

 Articles & Industry News

• Selling a Like-Kind Property
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• A Delaware Statutory Trust as an Alternative Borrower for Tenant-in-Common Programs
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• Baby Boomers Vs. Millennials
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• Using TIC Ownership For Maximum 1031 Tax Benefits
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• Stuffed! America’s Obsession with Stuff
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IRS Documents and Publications

• Like-Kind Exchanges Under IRC Code Section 1031
  http://www.irs.gov/uac/Like-Kind-Exchanges-Under-IRC-Code-Section-1031

• Like-Kind Exchanges (and section 1043 conflict-of-interest sales)
  This is the IRS Form 8824 for your CPA or Tax Advisor to document the 1031 Exchange
  http://www.irs.gov/pub/irs-pdf/f8824.pdf

Historical Information

• SEC v. W.J. Howey Co.
  http://supreme.justia.com/cases/federal/us/328/293/case.html

Glossary of REIT Terms via NAREIT

• http://www.reit.com/investing/reit-basics/reit-faqs/glossary-reit-terms

Helpful Tools

• Check for a professional broker’s license at California Department of Real Estate
  www.dre.ca.gov

• FINRA Requirements
  www.FINRA.org

Tenant Credit Ratings

• Moody’s Tenant Credit Ratings – June 2020
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• Moody’s Tenant Credit Ratings – 4th Quarter 2019
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• Moody’s Tenant Credit Ratings – 1st Quarter 2017
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• Moody’s Tenant Credit Ratings – 4th Quarter 2017
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