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This Week's Most Popular

A 1031 Exchange Vehicle for Small Investors

Published Saturday, March 01, 2003

Investors have long used 1031 Exchange deals to defer taxes when swapping old properties for new ones in their portfolios. Now, thanks to a 2002 Internal Revenue Service ruling, the pool of commercial properties has expanded greatly for small investors. The ruling pertains to “Tenant in Common,” which allows individuals to own a fractional interest in a 1031 property, such as a shopping center or office building. The IRS ruling was an important step in providing assurance that TIC properties qualify as viable 1031 Exchange options. The combination of the IRS ruling and a growing awareness of this ...

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