From time to time a landlord or other investor may want to sell an investment property but hesitate because he doesn't want to get hit with the capital gains tax. The tax can be deferred and perhaps avoided entirely (consider estate provisions) by the use of a "1031 exchange" also called "like kind" and "Starker" exchanges. The following link is the IRC provision that the IRS rules implement.

26USC1031 (1031 exchange)

General Discussion As this page develops I will be adding links to information dealing with this topic. Two of the terms that I will discuss define and compare are: Qualified Intermediaries and Qualified Escrow Accounts. These terms refer to 'safe haven' rules implemented by the IRS and have to do with the avoidance of 'constructive receipt' of the proceeds from the disposition of property. Avoidance of constructive receipt is a prime requirement of a successful 1031 exchange.

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