News & Analysis as of

Section 1031 Exchange Tax Cuts and Jobs Act Real Estate Investments

Dickinson Wright

An Alternative to 1031 Exchanges

Dickinson Wright on

IRC § 1400Z-2, under The Tax Cuts and Jobs Act of 2017, established an investment program designed to provide preferential tax treatment for investment in developments located within certain designated economically distressed...more

Tucker Arensberg, P.C.

Real Estate and Taxes

Tucker Arensberg, P.C. on

For a lot of us, the first income tax year under the Tax Cuts and Jobs Act of 2017 is in the rearview mirror.  Now is the time for you commercial real estate owners and investors to sit down and figure out how you utilized...more

Gray Reed

The Tax Cuts And Jobs Act Offers New Tax Break For Real Estate: A Look At Qualified Opportunity Funds

Gray Reed on

On December 22, 2017, Congress enacted the Tax Cuts and Jobs Act (the Act) which made numerous changes to the Internal Revenue Code (the Code) and incentivized certain investments in qualified opportunity zones. The Act...more

Carlton Fields

Qualified Opportunity Zones vs. 1031

Carlton Fields on

For years, Code § 1031 has been a popular way to defer taxation on the sale of capital gain assets. However, Code § 1031 has significant requirements, including complex timing and identification requirements and a requirement...more

Kramer Levin Naftalis & Frankel LLP

A Qualified Opportunity Fund or a 1031 Exchange? Timing Is Key

The 2017 Tax Cuts and Jobs Act created new tax incentives for investing in the U.S. Among these is an opportunity to defer capital gains tax by reinvesting such gains in qualified opportunity funds (QOFs). ...more

Miles & Stockbridge P.C.

Say “Hello” to the Opportunity Zone Program, and “Goodbye” to Capital Gains Taxes

Miles & Stockbridge P.C. on

The U.S. Department of Treasury (“Treasury”) is expected to issue regulations providing administrative rules and guidance to clarify the operation and application of the Opportunity Zone program (the “OZP”); such regulations...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Repeal of the Personal Property Like-kind Exchange (… or, the Swap of §1031 for Increased Bonus Depreciation and Expensing)

One of the lessor discussed items in the recently enacted Tax Cuts and Jobs Act (“TCJA”) has been the change to Section 1031, limiting the like-kind exchange provisions to exchanges of real property only. Section 1031 of...more

Whitman Legal Solutions, LLC

Tax Cuts and Jobs Act Changes Considerations in Section 1031 Exchanges

In a “Sizing Up in Violins and Investment Real Estate,” another post in the Orchestrating Real Estate series, I discussed how buying increasingly larger (and more expensive) violins compares to real estate investments. I...more

Burr & Forman

7 Most Frequently Asked Questions About Opportunity Zones

Burr & Forman on

Qualified Opportunity Zones were included as part of the Tax Cuts and Jobs Act which became law in December 2017. The zones were originally introduced as the Investing in Opportunity Act sponsored by South Carolina Senator...more

Tonkon Torp LLP

Big Changes to 1031 Exchanges, But Not for Real Estate (Yet)

Tonkon Torp LLP on

Section 1031 of the tax code allows sellers of investment property to defer capital gains if the proceeds are reinvested in "like kind" property within certain timeframes. Prior to 2018, 1031 exchanges could be used for many...more

A&O Shearman

Impact of the Tax Cuts and Jobs Act on the Real Estate Industry

A&O Shearman on

On December 22, 2017, H.R.1, commonly referred to as the Tax Cuts and Jobs Act (“Tax Act”) was signed into law. The Tax Act made the most significant changes to the U.S. tax code since 1986, and will have an effect on...more

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