Safe Harbors
- Security of Exchange Funds
- Qualified Escrow Accounts & Trust
- Qualified Intermediary (QI)
- Growth Factor on Exchange Funds
In 1991 the Department of Treasury disseminated final regulations for tax-deferred exchanges. The regulations provide taxpayers with a detailed "road map" of how to successfully structure a tax deferred exchange. If a 1031 transaction falls within a safe harbor, IRS will not challenge the structure in an audit.
ANi X31, Inc. structures exchanges to comply with these Safe Harbor Regulations
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