Mutual-exchange, LLC - Qualified Safe Harbor Intermediary - 1031 Tax-Deferred Exchange Specialists.
Mutual-exchange, LLC - Qualified Safe Harbor Intermediary - 1031 Tax-Deferred Exchange Specialists.

Types of Exchanges

...three primary exchange types are available to you...

DELAYED EXCHANGE (Starker Type Exchange)

The Investor in the Delayed Exchange has up to 180 days from the date the relinquished property is transferred to acquire the replacement property. This most common type of exchange gets it notoriety from Starker vs. IRS (linked to case online), which survived IRS challenges.


SIMULTANEOUS EXCHANGE

In a Simultaneous Exchange the relinquished property and the replacement property are transferred concurrently. This type of transaction is very frequently disqualified as a tax deferred transaction when a Qualified Intermediary is not utilized.


REVERSE EXCHANGE

In the Reverse Exchange, the safe harbor qualified intermediary acquires the replacement property, on behalf of the investor, prior to the disposal of the relinquished property. After relinquishment, the replacement property is transferred to the investor.