We help United States owners compare START EXCHANGE REVIEW, document backup paths, and keep brokers, lenders, CPAs, attorneys, title, and QI teams working from the same facts.
Build a defensible shortlist for income property, DST, NNN, STNL, industrial, multifamily, retail, medical office, and self-storage replacement paths.
Primary Residence Situations
Replacement Property Types
Home Sale Strategies
Coordinating Section 121 and Section 1031
How the home-sale exclusion and a 1031 exchange can apply when a residence becomes a rental, including depreciation, nonqualified use.
Qualifying-Use Safe Harbor for Dwelling Units
How Revenue Procedure 2008-16's two 12-month testing periods, 14-day rental floor, and 10% personal-use cap apply separately to the.
Depreciation After Converting a Home to Rental Use
How conversion-date basis, land allocation, and the MACRS depreciation schedule build the adjusted basis a former home carries into a later.
Selling a California Home Before Moving Out of State
How to compare a California home closing before or after an interstate move using Section 121, California-source gain, residency, Form 593.
Moving Out of California and Home Sale Tax
What a move out of California changes, what remains California-source, how domicile and part-year residency are documented, and why Section.
Strategy Comparisons
Exchange Markets
