Looking for feedback or an avid audience: We just published our revised primer on 1031 exchanges (layperson-realtor-investor edition). For the occasion we
Included a brief review of TCJA's 1031 provisions (new limits and interactions with IRC 168, 179, and 199A).
Updated our coverage of Federal-State planning and compliance differences.
Combined our discussion of Drop and Swap with the 1031 Primer.
We'd love to get some (constructive) feedback... and any ideas for expanded coverage. We intend to develop our professionals edition (cites and more extended case/law analysis) but we'd like to know we got the basics right first.
You can download off our site by going to either "Practice Areas / Commercial and Investment Real Estate" or "More / Library Links." and clicking on the links. Or download it directly:
If those don't work, PM me with your email, or email me directly (email@example.com) and I'll send the pdf.