1031 exchange on real estate

[taxea]

See Revenue Proc 2000-37 and this link for a discussion of Improvement Exchanges, involving an "EAT" which is separate from a QI. http://www.exeter1031.com/article_im...exchanges.aspx. Pay particular attention to the paragraphs titled Parking Arrangements and 1031 Deadlines. All improvements must be made by the time the taxpayer doing the exchange (final owner) takes legal possession of the property.

All I can tell you at the moment is the Webinar was through CPELINK given by Art Werner on 08/09/17. I specifically asked him to verify that he was saying there is a additional 180 days after closing and he said yes. art.werner@werner-rocca.com