Safe Harbor 2019-06-03 08:00:00

Safe Harbor

Safe harbor is a statutory or regulatory provision that provides protection from a penalty or liability. In the context of a 1031 exchange, safe harbor refers to any one of the four designated procedures for structuring a delayed exchange, the use of which will result in determination that the taxpayer is not in actual receipt or constructive receipt of exchange proceeds for the purposes of IRC Section 1031.

 


1031 Exchange Guidebook

1031 Exchange Guidebook

The 1031 Investor's Guidebook