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Evolution and Revolution of the Like-Kind Exchange Market

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dc.contributor.authorRupert, David C.
dc.date.accessioned2020-09-04T16:15:46Z
dc.date.available2020-09-04T16:15:46Z
dc.date.issued2006-01-01
dc.description.abstract[Excerpt] Executive Summary Section 1031 has been part of the Internal Revenue Service tax code since 1921, but recent changes to Section 1031 and recent guidance provided by the IRS have significantly broadened the appeal and use of this provision within the U.S. commercial real estate industry. The exponential increase in Section 1031 transaction volume experienced over the past several years has generated recognition, both good and bad, for the many companies and investors who participate in this sector of the market.2 In this article I hope to shed some light upon these new like-kind transactions, explain why certain investors have embraced them, and discuss recent trends and observations which may influence how this industry will evolve over the next several years.
dc.description.legacydownloads2006_17_28_Rupert.pdf: 465 downloads, before Aug. 1, 2020.
dc.identifier.other5320179
dc.identifier.urihttps://hdl.handle.net/1813/70607
dc.language.isoen_US
dc.relation.ispartofseriesCornell Real Estate Review
dc.rightsRequired Publisher Statement: © Cornell University. Reprinted with permission. All rights reserved.
dc.subjectInternal Revenue Service
dc.subjectSection 1031 exchanges
dc.subjectTax-Deferred exchange
dc.subjecttenant in common
dc.subjectqualified intermediaries
dc.subjectinvestors
dc.subjectBaby Boomers
dc.subjectexchange structures
dc.subjectREITs
dc.subjectsyndication
dc.titleEvolution and Revolution of the Like-Kind Exchange Market
dc.typearticle
local.authorAffiliationRupert, David C.: Griffin Capital
schema.issueNumberVol. 4

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CRER Vol. 04 (2006)