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IRC Section 1031 Tax-Deferred Exchanges Intermediate to Advanced
Chicago Deferred Exchange Company, LLC (“CDEC”) serves as a nationwide Qualified Intermediary and Exchange Accommodation Titleholder since 1989. CDEC structures both forward and reverse exchanges pursuant to Internal Revenue Code Section 1031. A 1031 exchange allows real estate investors the ability to defer current recognition of gain on business-use or investment property sales provided like-kind replacement property is acquired within 180 days.
Recent Developments in IRC Section 1031 Exchanges
Forward Exchange Mechanics
The Role of the Qualified Intermediary
Reverse Exchange Mechanics
Improvement Exchanges
Critical Timelines
Boot Netting Rules
Partnership Issues and Other FAQ’s
1 Participatory MCLE Credits
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