Solutions · Non-Safe Harbor
Non-Safe Harbor 1031 Exchanges
Complex structures for sophisticated transactions that fall outside standard safe harbor rules.
These structures fall outside IRS safe-harbor guidance and rest on case law and the facts of each transaction. They should be undertaken only with the exchanger's own tax counsel.
Not every exchange fits neatly within the IRS safe harbor guidelines. Improvement (build-to-suit) exchanges are routinely completed inside the Rev. Proc. 2000-37 safe harbor, with the EAT holding the parked property for up to 180 days. A non-safe-harbor exchange is one that cannot satisfy those terms — for example, construction that must run past 180 days, or property the exchanger owned within the prior 180 days.
Every dollar of your exchange funds remains in a segregated, dual-signature account, and our documentation process is built to withstand scrutiny.
At a Glance
- Structures outside the Rev. Proc. 2000-37 safe harbor
- Complex structure expertise
- Meticulous documentation
- Segregated, dual-signature accounts
Get the quick-reference cards Ready Now? Call Us
Other Solutions