How to Do a Delayed Exchange index
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Symbols
3-property limit 25, 26
5-day deadline 38, 39
45-day deadline 9, 18, 19, 25, 26, 39, 40, 52
95% limit 25, 26
180-day deadline 3, 9, 12, 18, 19, 34, 35, 39, 40, 42, 43
200% limit 25, 26, 52
A
accountant 7, 8, 17, 34
addendum 17, 19, 20, 22, 51, 52
advance funds 39
agent 7, 8, 10, 11, 12, 17, 32, 38, 40, 41, 49
Aggressive Tax Avoidance for Real Estate Investors 1, 4, 45, 46, 53
Albuquerque Title Company 11
Alderson, James 18
All About Escrow 20, 53
amending 20
amendment 9, 28
American National Bank & Trust Company 10
ancestors 7
“and” account. See joint-signature account
Anderson, W.O. 11
Asrilant, Steven 11
assignment 32, 33, 51
attorney 2, 3, 4, 5, 7, 8, 10, 11, 12, 13, 14, 15, 16, 17, 20, 33, 34, 38, 41, 47, 51, 52
attorney in fact 8, 11, 15, 51
attorney-owned facilitator subsidiaries 12
aunts 8
B
bad-debt loss 12
Ball, Kathleen 11
bankruptcy 1, 11, 12, 15
Barker 21
Bassett, Preston R. 11
beneficial owner 38
beneficiary 7
benefits and burdens of ownership 38
Bette, S.B. Est. 11
Biggs 20, 21, 23, 31, 33
Bloomington Coca-Cola Bottling Company vs. Commiss 41
boss 8
Brauer 19, 21, 31, 32
breach of contract 12, 19
brother-in-law 32
Brountas, Nicholas P. 3
Bryson, Mary 11
Bumbaugh 11
Burkholder, Bruce H. 3
C
California Escrow Systems 12
call 39
Campbell, Jack 4, 11
Capron, David 11
C corporation 8
change in value 39
Coastal Terminals, Inc. v. U.S. 42
Committee of Conference Report 25, 26, 27
Congressional intent 18, 26, 27
constructive receipt 9, 10, 12, 13, 17, 19, 22
constructive trust 12
contingencies 26, 28, 40
Cook, Donald D. 11, 12
cooperative buyer 8, 10, 51
corporation 7, 8, 12, 13, 38, 40, 46, 49
cousins 8
Cowden, J. Fleet 41
creditworthiness 5, 7, 13
Crown Zellerbach Corporation 9
D
DeJong, David 3
delayed-exchange accommodator/facilitator 1, 2, 8, 11, 12, 13, 14, 15, 17, 21, 32, 38, 40, 48
delayed-exchange agreement 2, 19, 20, 23
dentist 8
depreciation 38, 45, 46
descendants 7
Detroit Egg Biscuit and Specialty Co. 42
direct deeding 31, 32, 33, 52
disqualified person 8, 22, 27, 38
doctor 8
E
embezzlement 11, 12, 15, 51
employee 7, 8, 11, 15, 32, 40, 42
escrow 1, 2, 8, 10, 11, 12, 14, 15, 17, 20, 22, 23, 33, 34, 51
escrow instructions 1, 2, 17, 20, 33, 34, 51
Escrow Agents Fidelity Corp. 12
exchange addendum 20, 51, 52
Exchange Channels, Inc. 12
Exchanging Real Estate 53
expertise 3, 8, 15, 16, 17, 21, 51
extending 20
extension of credit 9
extortion 15, 33, 51
F
facilitator 1, 2, 8, 11, 12, 13, 15, 21, 32, 38. See also qualified intermediary
family 7
Federal Deposit Insurance Corporation (FDIC) insurance 15
Federal Home Loan Mortgage Corporation 1
Federal National Mortgage Association 1
fees 1, 2, 5, 11, 12, 14, 15, 32, 33, 34, 38, 47, 51
Field, C. 11
Fimmel, Justman & Rible 3
First American Title Company 11
foreclosure 2, 17
fraud 12, 52
Fredericks 21, 50
friend 2, 8, 10, 15
Fuqua, Ruth 11
G
Gabrielson, Brooke 3
Gadow, Sandy 20
Garcia, Mike 3
Glikes 11
Goodman, Richard 3, 10, 14, 38
Goodwin 32
grantor 7
H
Haden, W.D. Co. 18, 31, 32
Howser, Gertner & Brown 3
http://www.suttlelaw.com 4
I
identification 2, 9, 11, 19, 22, 25, 26, 27, 28, 34, 39, 40, 42, 52
improvements 42, 43, 48
incapacity 15, 51
incidental property 27
incompetent 4, 15, 17
indemnification 39
in-laws 8
Inskeep, George 11
installment sale 10, 13, 41
intent 18, 19, 26, 27, 38, 48
interdependent 19, 20, 31
interest 2, 12, 13, 14, 17, 18, 19, 22, 23, 33, 46, 47, 49
interim title holder 31
intermediary 1, 2, 5, 7, 8, 9, 10, 12, 14, 15, 16, 27, 31, 32, 33, 34, 38, 40, 43, 51, 52
invalidate 4, 10, 19, 25, 26, 48, 50
investment banker 7, 8
IRS Regulation 7, 23, 25, 27, 31, 34
J
J. H. Baird Publishing Co. 41
J.K. Lasser’s Your Income Tax 2008 53
johnreed@johntreed.com 33
Johnston, H.W. 11
joint-escrow account 11
joint-signature account 9, 10, 11, 13, 14, 15, 16, 51
Justman, Harold 3
K
Kane, Steve 11
Kane, Steven 11, 12
L
Lageschulte, Roger 3
land-contract sale 38
Language of Real Estate 42
Law Offices of Manuel D. Garcia 3
lawsuit 9
lease 10, 38, 39, 40, 45, 46, 47, 49
leaseback 41
lease option 10, 38
leaseback 41
legislative history 25, 26
letter of credit 13, 14, 52
standby letter of credit 13, 14
Levine, Mark Lee 3
Liewer, Daniel K. 11
like-kind property 19, 20, 22, 26, 31, 35, 40, 41, 45, 46, 48
limited liability company 38
lineal descendants 7
Lipari, Joseph 3
Lipman, Michael 12
Lippenberger, Thompson & Welch 4
M
management 39, 46, 47
Marcus & Millichap 11
Maxwell, M.T. 9
McCartin, George 33
Mercantile Trust Co. 18
Merkel, John 11
Merren 11
Merritt, Bill 4
Merritt & Tenney 4
money-market fund 12
mortgages 1, 13, 14, 15, 40, 47, 52
multi-party exchange 18, 19
Murphy’s Law 39
N
neighbor 8, 32
nephews 8
Nicholson, Brandt 9, 10, 16, 33, 34
nieces 8
O
Oney, William 32
orthodontist 8
P
parking owner 38, 39
parking period 38, 39
partnership 8, 38, 46, 47, 49, 50
personal property 27, 28, 46, 48
Placer Title Company 33
Ponzi Scheme 12
priority 25, 26, 27, 28
private intermediary 14
Professional Edition 53
Prout, Judy 11
psychiatrist 8
put option 39
Q
qualified exchange accommodation arrangement (QEAA) 37
qualified intermediary 1, 7, 31, 38
qualified person 13, 15, 51
quartermaster 2
R
raw land 10
real estate agent 7, 8, 32, 41
Real Estate Exchange and Acquisition Techniques 1, 53
Real Estate Investor’s Monthly ii, 1, 53
real property 28, 34, 35, 42, 43, 48, 49
Reed, John E. 10
references 5, 53
refinancing 21, 40, 50
Regulation section 1.1031 7, 22, 23, 25, 27, 28, 31, 34, 37
Regulation TD8346 7
Reilly, John 42
relatives 8, 10
relinquished property 27, 28, 31, 32, 34, 35, 37, 42
repair 39
replacement property 2, 22, 23, 26, 27, 28, 29, 31, 32, 37, 39, 40, 42, 51
Residential Property Acquisition Handbook 20
revenue procedures 38, 49
Revenue Procedure 2000-37 37, 38
revenue rulings 31, 32
Revenue Ruling 57-244 31
Revenue Ruling 90-34 31, 33, 34
reverse-delayed exchange 20, 37, 38, 39, 40
revocation 28
Reynolds, Derek 12
Rio Grande Title Company 11
Roberts & Holland 3
Rowan Companies 25, 42
Russell, D. Lindsay 35
S
safe harbor 37, 38, 39, 40
San Diego Realty Exchange 11, 12
San Francisco Bay Exchange Services 9
S corporation 8, 38
securities 12, 46, 49, 52
serial deeding 31, 34
Shore Title Co., Inc. 33
siblings 7
simultaneous exchange 1, 37, 39, 42
single-asset entity 38
Single-Family Lease Options 10
Smith, Michael 4
spouse 7
standby letter of credit. See letter of credit
Starker 9, 17, 18, 41
Starker Services Incorporated 17
statute of frauds 19
Stein, Sperling, Bennett, DeJong 3
step-transaction doctrine 43
substance-over-form 38
Suttle, John C. 4
Sutton, Willie 18
T
Tappan, Bill (William) 1, 4, 53
tax-deferred 17, 18, 20
tax-exempt 7
tax-free 17, 18, 20, 25, 34, 38, 40, 45, 46, 47, 48, 49, 50
Tax Reform Act of 1984 9, 18, 19, 25
third-party guarantee 13, 14
Thompson, Charles W. 4
three-way exchange 18, 31
title holder 31, 48
to-be-constructed property 20, 26, 41, 42, 43
toxic liability 31
transfer taxes 31
trust 1, 2, 7, 8, 12, 41
U
unbridled discretion 9, 15, 20, 34
uncles 8
uncooperative party 8, 11, 15, 20, 31, 51
unusual exchange 20
V
Vaca, Michael 12
Vafiades, Brountas & Kominsky 3
Vandesteeg, Javier 34
verbal exchange agreement 19, 20, 21, 23
von Gal, Christopher 4
W
Waggoner, R.M. 11
Wasserman, William 4
Weiner, Allan J. 4
Weller, Drucker & Brooks 4
Weller, Louis S. 4
Wiles, Doucher, Van Buren & Boyle 3
wire money 52
www.excfac.com 11
www.hanleylaw.com 3
www.howserandbrown.com 3
www.irs.gov/pub/irs-irbs/irb00-04.pdf 45
www.johntreed.com. 53
www.ltws.com 4
www.robertsandholland.com 4
www.starkerexchanges.com 9
www.steinsperling.com 3
www.the1031attorney.com 3
www.ticassoc.org 49
www.vbk.com/home.asp 3
www.wamu1031.com//pages/fees.htm 11
www.wileslawfirm.com 3
www.wiley.com 53
Y
Your Income Tax 53
Symbols
3-property limit 25, 26
5-day deadline 38, 39
45-day deadline 9, 18, 19, 25, 26, 39, 40, 52
95% limit 25, 26
180-day deadline 3, 9, 12, 18, 19, 34, 35, 39, 40, 42, 43
200% limit 25, 26, 52
A
accountant 7, 8, 17, 34
addendum 17, 19, 20, 22, 51, 52
advance funds 39
agent 7, 8, 10, 11, 12, 17, 32, 38, 40, 41, 49
Aggressive Tax Avoidance for Real Estate Investors 1, 4, 45, 46, 53
Albuquerque Title Company 11
Alderson, James 18
All About Escrow 20, 53
amending 20
amendment 9, 28
American National Bank & Trust Company 10
ancestors 7
“and” account. See joint-signature account
Anderson, W.O. 11
Asrilant, Steven 11
assignment 32, 33, 51
attorney 2, 3, 4, 5, 7, 8, 10, 11, 12, 13, 14, 15, 16, 17, 20, 33, 34, 38, 41, 47, 51, 52
attorney in fact 8, 11, 15, 51
attorney-owned facilitator subsidiaries 12
aunts 8
B
bad-debt loss 12
Ball, Kathleen 11
bankruptcy 1, 11, 12, 15
Barker 21
Bassett, Preston R. 11
beneficial owner 38
beneficiary 7
benefits and burdens of ownership 38
Bette, S.B. Est. 11
Biggs 20, 21, 23, 31, 33
Bloomington Coca-Cola Bottling Company vs. Commiss 41
boss 8
Brauer 19, 21, 31, 32
breach of contract 12, 19
brother-in-law 32
Brountas, Nicholas P. 3
Bryson, Mary 11
Bumbaugh 11
Burkholder, Bruce H. 3
C
California Escrow Systems 12
call 39
Campbell, Jack 4, 11
Capron, David 11
C corporation 8
change in value 39
Coastal Terminals, Inc. v. U.S. 42
Committee of Conference Report 25, 26, 27
Congressional intent 18, 26, 27
constructive receipt 9, 10, 12, 13, 17, 19, 22
constructive trust 12
contingencies 26, 28, 40
Cook, Donald D. 11, 12
cooperative buyer 8, 10, 51
corporation 7, 8, 12, 13, 38, 40, 46, 49
cousins 8
Cowden, J. Fleet 41
creditworthiness 5, 7, 13
Crown Zellerbach Corporation 9
D
DeJong, David 3
delayed-exchange accommodator/facilitator 1, 2, 8, 11, 12, 13, 14, 15, 17, 21, 32, 38, 40, 48
delayed-exchange agreement 2, 19, 20, 23
dentist 8
depreciation 38, 45, 46
descendants 7
Detroit Egg Biscuit and Specialty Co. 42
direct deeding 31, 32, 33, 52
disqualified person 8, 22, 27, 38
doctor 8
E
embezzlement 11, 12, 15, 51
employee 7, 8, 11, 15, 32, 40, 42
escrow 1, 2, 8, 10, 11, 12, 14, 15, 17, 20, 22, 23, 33, 34, 51
escrow instructions 1, 2, 17, 20, 33, 34, 51
Escrow Agents Fidelity Corp. 12
exchange addendum 20, 51, 52
Exchange Channels, Inc. 12
Exchanging Real Estate 53
expertise 3, 8, 15, 16, 17, 21, 51
extending 20
extension of credit 9
extortion 15, 33, 51
F
facilitator 1, 2, 8, 11, 12, 13, 15, 21, 32, 38. See also qualified intermediary
family 7
Federal Deposit Insurance Corporation (FDIC) insurance 15
Federal Home Loan Mortgage Corporation 1
Federal National Mortgage Association 1
fees 1, 2, 5, 11, 12, 14, 15, 32, 33, 34, 38, 47, 51
Field, C. 11
Fimmel, Justman & Rible 3
First American Title Company 11
foreclosure 2, 17
fraud 12, 52
Fredericks 21, 50
friend 2, 8, 10, 15
Fuqua, Ruth 11
G
Gabrielson, Brooke 3
Gadow, Sandy 20
Garcia, Mike 3
Glikes 11
Goodman, Richard 3, 10, 14, 38
Goodwin 32
grantor 7
H
Haden, W.D. Co. 18, 31, 32
Howser, Gertner & Brown 3
http://www.suttlelaw.com 4
I
identification 2, 9, 11, 19, 22, 25, 26, 27, 28, 34, 39, 40, 42, 52
improvements 42, 43, 48
incapacity 15, 51
incidental property 27
incompetent 4, 15, 17
indemnification 39
in-laws 8
Inskeep, George 11
installment sale 10, 13, 41
intent 18, 19, 26, 27, 38, 48
interdependent 19, 20, 31
interest 2, 12, 13, 14, 17, 18, 19, 22, 23, 33, 46, 47, 49
interim title holder 31
intermediary 1, 2, 5, 7, 8, 9, 10, 12, 14, 15, 16, 27, 31, 32, 33, 34, 38, 40, 43, 51, 52
invalidate 4, 10, 19, 25, 26, 48, 50
investment banker 7, 8
IRS Regulation 7, 23, 25, 27, 31, 34
J
J. H. Baird Publishing Co. 41
J.K. Lasser’s Your Income Tax 2008 53
johnreed@johntreed.com 33
Johnston, H.W. 11
joint-escrow account 11
joint-signature account 9, 10, 11, 13, 14, 15, 16, 51
Justman, Harold 3
K
Kane, Steve 11
Kane, Steven 11, 12
L
Lageschulte, Roger 3
land-contract sale 38
Language of Real Estate 42
Law Offices of Manuel D. Garcia 3
lawsuit 9
lease 10, 38, 39, 40, 45, 46, 47, 49
leaseback 41
lease option 10, 38
leaseback 41
legislative history 25, 26
letter of credit 13, 14, 52
standby letter of credit 13, 14
Levine, Mark Lee 3
Liewer, Daniel K. 11
like-kind property 19, 20, 22, 26, 31, 35, 40, 41, 45, 46, 48
limited liability company 38
lineal descendants 7
Lipari, Joseph 3
Lipman, Michael 12
Lippenberger, Thompson & Welch 4
M
management 39, 46, 47
Marcus & Millichap 11
Maxwell, M.T. 9
McCartin, George 33
Mercantile Trust Co. 18
Merkel, John 11
Merren 11
Merritt, Bill 4
Merritt & Tenney 4
money-market fund 12
mortgages 1, 13, 14, 15, 40, 47, 52
multi-party exchange 18, 19
Murphy’s Law 39
N
neighbor 8, 32
nephews 8
Nicholson, Brandt 9, 10, 16, 33, 34
nieces 8
O
Oney, William 32
orthodontist 8
P
parking owner 38, 39
parking period 38, 39
partnership 8, 38, 46, 47, 49, 50
personal property 27, 28, 46, 48
Placer Title Company 33
Ponzi Scheme 12
priority 25, 26, 27, 28
private intermediary 14
Professional Edition 53
Prout, Judy 11
psychiatrist 8
put option 39
Q
qualified exchange accommodation arrangement (QEAA) 37
qualified intermediary 1, 7, 31, 38
qualified person 13, 15, 51
quartermaster 2
R
raw land 10
real estate agent 7, 8, 32, 41
Real Estate Exchange and Acquisition Techniques 1, 53
Real Estate Investor’s Monthly ii, 1, 53
real property 28, 34, 35, 42, 43, 48, 49
Reed, John E. 10
references 5, 53
refinancing 21, 40, 50
Regulation section 1.1031 7, 22, 23, 25, 27, 28, 31, 34, 37
Regulation TD8346 7
Reilly, John 42
relatives 8, 10
relinquished property 27, 28, 31, 32, 34, 35, 37, 42
repair 39
replacement property 2, 22, 23, 26, 27, 28, 29, 31, 32, 37, 39, 40, 42, 51
Residential Property Acquisition Handbook 20
revenue procedures 38, 49
Revenue Procedure 2000-37 37, 38
revenue rulings 31, 32
Revenue Ruling 57-244 31
Revenue Ruling 90-34 31, 33, 34
reverse-delayed exchange 20, 37, 38, 39, 40
revocation 28
Reynolds, Derek 12
Rio Grande Title Company 11
Roberts & Holland 3
Rowan Companies 25, 42
Russell, D. Lindsay 35
S
safe harbor 37, 38, 39, 40
San Diego Realty Exchange 11, 12
San Francisco Bay Exchange Services 9
S corporation 8, 38
securities 12, 46, 49, 52
serial deeding 31, 34
Shore Title Co., Inc. 33
siblings 7
simultaneous exchange 1, 37, 39, 42
single-asset entity 38
Single-Family Lease Options 10
Smith, Michael 4
spouse 7
standby letter of credit. See letter of credit
Starker 9, 17, 18, 41
Starker Services Incorporated 17
statute of frauds 19
Stein, Sperling, Bennett, DeJong 3
step-transaction doctrine 43
substance-over-form 38
Suttle, John C. 4
Sutton, Willie 18
T
Tappan, Bill (William) 1, 4, 53
tax-deferred 17, 18, 20
tax-exempt 7
tax-free 17, 18, 20, 25, 34, 38, 40, 45, 46, 47, 48, 49, 50
Tax Reform Act of 1984 9, 18, 19, 25
third-party guarantee 13, 14
Thompson, Charles W. 4
three-way exchange 18, 31
title holder 31, 48
to-be-constructed property 20, 26, 41, 42, 43
toxic liability 31
transfer taxes 31
trust 1, 2, 7, 8, 12, 41
U
unbridled discretion 9, 15, 20, 34
uncles 8
uncooperative party 8, 11, 15, 20, 31, 51
unusual exchange 20
V
Vaca, Michael 12
Vafiades, Brountas & Kominsky 3
Vandesteeg, Javier 34
verbal exchange agreement 19, 20, 21, 23
von Gal, Christopher 4
W
Waggoner, R.M. 11
Wasserman, William 4
Weiner, Allan J. 4
Weller, Drucker & Brooks 4
Weller, Louis S. 4
Wiles, Doucher, Van Buren & Boyle 3
wire money 52
www.excfac.com 11
www.hanleylaw.com 3
www.howserandbrown.com 3
www.irs.gov/pub/irs-irbs/irb00-04.pdf 45
www.johntreed.com. 53
www.ltws.com 4
www.robertsandholland.com 4
www.starkerexchanges.com 9
www.steinsperling.com 3
www.the1031attorney.com 3
www.ticassoc.org 49
www.vbk.com/home.asp 3
www.wamu1031.com//pages/fees.htm 11
www.wileslawfirm.com 3
www.wiley.com 53
Y
Your Income Tax 53