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	<title>1031 exchange blog</title>
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	<link>http://allstates1031.com/blog</link>
	<description>1031 Chat by All States 1031 Exchange Facillitators</description>
	<pubDate>Wed, 10 Mar 2010 13:24:19 +0000</pubDate>
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			<item>
		<title>Like-kind exchange relief for those snared by QIs in bankruptcy or receivership</title>
		<link>http://allstates1031.com/blog/index.php/2010/03/10/like-kind-exchange-relief-for-those-snared-by-qis-in-bankruptcy-or-receivership/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/03/10/like-kind-exchange-relief-for-those-snared-by-qis-in-bankruptcy-or-receivership/#comments</comments>
		<pubDate>Wed, 10 Mar 2010 13:24:19 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 Exchange Basics]]></category>

		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[Choosing a Qualified Intermediary]]></category>

		<category><![CDATA[FAQs]]></category>

		<category><![CDATA[Other]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[alexandra hart]]></category>

		<category><![CDATA[Alexandra L. Hart]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[bankruptcy]]></category>

		<category><![CDATA[Certified Exchange Specialist]]></category>

		<category><![CDATA[CES]]></category>

		<category><![CDATA[commingle exchange security]]></category>

		<category><![CDATA[foreclosure]]></category>

		<category><![CDATA[IRS]]></category>

		<category><![CDATA[LandAmerica]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[Revenue Procedure 2010-14]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=357</guid>
		<description><![CDATA[The IRS has at long last granted relief for taxpayers who were unable to timely complete a like-kind exchange because their qualified intermediary (QI) entered into bankruptcy or receivership. IRS will not treat taxpayers as being in actual or constructive receipt of exchange proceeds if they cannot complete an exchange because of a default of [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2010/03/10/like-kind-exchange-relief-for-those-snared-by-qis-in-bankruptcy-or-receivership/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Supreme Court lets stand decision that using qualified intermediary cannot avoid §1031 related party rule</title>
		<link>http://allstates1031.com/blog/index.php/2010/02/24/supreme-court-lets-stand-decision-that-using-qualified-intermediary-cannot-avoid-%c2%a71031-related-party-rule/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/02/24/supreme-court-lets-stand-decision-that-using-qualified-intermediary-cannot-avoid-%c2%a71031-related-party-rule/#comments</comments>
		<pubDate>Wed, 24 Feb 2010 13:48:13 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[Choosing a Qualified Intermediary]]></category>

		<category><![CDATA[FAQs]]></category>

		<category><![CDATA[Qualifying Properties]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[alexandra hart]]></category>

		<category><![CDATA[Alexandra L. Hart]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[Certified Exchange Specialist]]></category>

		<category><![CDATA[CES]]></category>

		<category><![CDATA[complimentary 1031 consultation]]></category>

		<category><![CDATA[investment]]></category>

		<category><![CDATA[investment property]]></category>

		<category><![CDATA[IRS]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[qualifying property]]></category>

		<category><![CDATA[related parties]]></category>

		<category><![CDATA[related party exchange]]></category>

		<category><![CDATA[related-party rule]]></category>

		<category><![CDATA[Rhode Island]]></category>

		<category><![CDATA[Supreme Court]]></category>

		<category><![CDATA[tax attorney]]></category>

		<category><![CDATA[tax deferred exchange]]></category>

		<category><![CDATA[Teruya]]></category>

		<category><![CDATA[Teruya Brothers]]></category>

		<category><![CDATA[United States Supreme Court]]></category>

		<category><![CDATA[US Supreme Court]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=351</guid>
		<description><![CDATA[The Supreme Court has declined to review a Ninth Circuit holding that a taxpayer could not avoid the Code §1031 like-kind-exchange related-party rule by using a qualified intermediary (QI). Teruya Brothers, Ltd. &#38; Subsidiaries , (CA 9 2/11/2009) 104 AFTR 2d ¶ 2009-5345 , cert denied 2/22/2010.
Background. If statutory identification and replacement period requirements are [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2010/02/24/supreme-court-lets-stand-decision-that-using-qualified-intermediary-cannot-avoid-%c2%a71031-related-party-rule/feed/</wfw:commentRss>
		</item>
		<item>
		<title>What do I do if my TIC is in trouble?</title>
		<link>http://allstates1031.com/blog/index.php/2010/02/20/what-do-i-do-if-my-tic-is-in-trouble/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/02/20/what-do-i-do-if-my-tic-is-in-trouble/#comments</comments>
		<pubDate>Sat, 20 Feb 2010 17:29:46 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 Exchange Basics]]></category>

		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[FAQs]]></category>

		<category><![CDATA[Other]]></category>

		<category><![CDATA[Qualifying Properties]]></category>

		<category><![CDATA[Tenants-in-Common]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[alexandra hart]]></category>

		<category><![CDATA[Alexandra L. Hart]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[bankruptcy]]></category>

		<category><![CDATA[boot]]></category>

		<category><![CDATA[capital gains tax]]></category>

		<category><![CDATA[Certified Exchange Specialist]]></category>

		<category><![CDATA[CES]]></category>

		<category><![CDATA[deed in lieu of foreclosure]]></category>

		<category><![CDATA[gain]]></category>

		<category><![CDATA[investment]]></category>

		<category><![CDATA[investment property]]></category>

		<category><![CDATA[IRS]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[qualifying property]]></category>

		<category><![CDATA[short sales]]></category>

		<category><![CDATA[tax attorney]]></category>

		<category><![CDATA[tax deferred exchange]]></category>

		<category><![CDATA[Tenant In Common]]></category>

		<category><![CDATA[TIC]]></category>

		<category><![CDATA[zero equity]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=342</guid>
		<description><![CDATA[Alexandra L. Hart, CES® and I have been asked this question almost every other day for the past several months.  With the national commercial real estate and financial markets in turmoil, many investments that seemed solid only a year or two or three ago are now floundering.  Lenders are beginning foreclosure proceedings or are negotiating [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2010/02/20/what-do-i-do-if-my-tic-is-in-trouble/feed/</wfw:commentRss>
		</item>
		<item>
		<title>How To Purchase 1031 Replacement Property at an Auction</title>
		<link>http://allstates1031.com/blog/index.php/2010/02/15/how-to-purchase-1031-replacement-property-at-an-auction/</link>
		<comments>http://allstates1031.com/blog/index.php/2010/02/15/how-to-purchase-1031-replacement-property-at-an-auction/#comments</comments>
		<pubDate>Mon, 15 Feb 2010 13:40:17 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 Exchange Basics]]></category>

		<category><![CDATA[Qualifying Properties]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[alexandra hart]]></category>

		<category><![CDATA[Alexandra L. Hart]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[auction]]></category>

		<category><![CDATA[bankruptcy]]></category>

		<category><![CDATA[capital gains tax]]></category>

		<category><![CDATA[Certified Exchange Specialist]]></category>

		<category><![CDATA[CES]]></category>

		<category><![CDATA[complimentary 1031 consultation]]></category>

		<category><![CDATA[deed in lieu of foreclosure]]></category>

		<category><![CDATA[foreclosure]]></category>

		<category><![CDATA[investment property]]></category>

		<category><![CDATA[IRS]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[qualifying property]]></category>

		<category><![CDATA[short sales]]></category>

		<category><![CDATA[zero equity]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=336</guid>
		<description><![CDATA[Alexandra L. Hart, CES® at All States 1031 Exchange Facilitator, LLC has been asked several times recently about how to buy replacement property at an auction.  While there is certainly nothing in section 1031 that specifically prohibits or disqualifies such replacement property, the real problem lies in the process and logistics of the auction process.  [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2010/02/15/how-to-purchase-1031-replacement-property-at-an-auction/feed/</wfw:commentRss>
		</item>
		<item>
		<title>1031 Exchanges Become More Valuable in Rhode Island</title>
		<link>http://allstates1031.com/blog/index.php/2009/12/13/1031-exchanges-more-valuable-in-rhode-island/</link>
		<comments>http://allstates1031.com/blog/index.php/2009/12/13/1031-exchanges-more-valuable-in-rhode-island/#comments</comments>
		<pubDate>Mon, 14 Dec 2009 01:36:52 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 Exchange Basics]]></category>

		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[Qualifying Properties]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[alexandra hart]]></category>

		<category><![CDATA[Alexandra L. Hart]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[capital gains tax]]></category>

		<category><![CDATA[Certified Exchange Specialist]]></category>

		<category><![CDATA[CES]]></category>

		<category><![CDATA[investment]]></category>

		<category><![CDATA[investment property]]></category>

		<category><![CDATA[IRS]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[qualifying property]]></category>

		<category><![CDATA[Rhode Island]]></category>

		<category><![CDATA[Rhode Island capital gains tax]]></category>

		<category><![CDATA[Rhode Island tax]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=331</guid>
		<description><![CDATA[1031 exchanges gained significant value recently in Rhode Island thanks to the state legislature and the Governor.  The leaders of Rhode Island determined that raising the Rhode Island tax rate on capital gains from 1.67% to 9.9% was good for the economic viability of the state.  These leaders did not really explain the basis for [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2009/12/13/1031-exchanges-more-valuable-in-rhode-island/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Non-Resident Tax Withholding and 1031 Exchanges</title>
		<link>http://allstates1031.com/blog/index.php/2009/11/23/non-resident-tax-withholding-and-1031-exchanges/</link>
		<comments>http://allstates1031.com/blog/index.php/2009/11/23/non-resident-tax-withholding-and-1031-exchanges/#comments</comments>
		<pubDate>Mon, 23 Nov 2009 12:41:26 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 Exchange Basics]]></category>

		<category><![CDATA[Choosing a Qualified Intermediary]]></category>

		<category><![CDATA[FAQs]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[1031 state tax laws]]></category>

		<category><![CDATA[1031 state tax rules]]></category>

		<category><![CDATA[alexandra hart]]></category>

		<category><![CDATA[Alexandra L. Hart]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[avoid state taxes]]></category>

		<category><![CDATA[capital gains tax]]></category>

		<category><![CDATA[Certified Exchange Specialist]]></category>

		<category><![CDATA[CES]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[non-resident]]></category>

		<category><![CDATA[non-resident withholding]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[state tax laws]]></category>

		<category><![CDATA[state tax rules]]></category>

		<category><![CDATA[withholding]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=321</guid>
		<description><![CDATA[Because we handle 1031 exchanges in every state, we are frequently asked about the tax laws of individual states.  Alexandra L. Hart, CES® and I always encourage exchangers to seek tax and legal advice from their own professionals, who are generally more knowledgeable about local laws and the exchangers&#8217; particular circumstances.  One of the most [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2009/11/23/non-resident-tax-withholding-and-1031-exchanges/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Thanks to all our Veterans</title>
		<link>http://allstates1031.com/blog/index.php/2009/11/11/thanks-to-all-our-veterans/</link>
		<comments>http://allstates1031.com/blog/index.php/2009/11/11/thanks-to-all-our-veterans/#comments</comments>
		<pubDate>Wed, 11 Nov 2009 11:31:17 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[Other]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[alexandra hart]]></category>

		<category><![CDATA[Alexandra L. Hart]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[veterans]]></category>

		<category><![CDATA[Veterans Day]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=313</guid>
		<description><![CDATA[In my opinion, Veterans Day is one of the most meaningful memorials of the year.  Without our veterans, we would not enjoy the freedoms we have today.  Their selflessness and willingness to sacrifice everything sets them apart from the rest of us.  We are all lucky to have them.
Thank you to all veterans.
]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2009/11/11/thanks-to-all-our-veterans/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Exchanging Real Estate Intangibles</title>
		<link>http://allstates1031.com/blog/index.php/2009/10/27/exchanging-real-estate-intangibles/</link>
		<comments>http://allstates1031.com/blog/index.php/2009/10/27/exchanging-real-estate-intangibles/#comments</comments>
		<pubDate>Tue, 27 Oct 2009 23:37:04 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 Exchange Basics]]></category>

		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[FAQs]]></category>

		<category><![CDATA[Qualifying Properties]]></category>

		<category><![CDATA[Tenants-in-Common]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[agricultural conservation easement]]></category>

		<category><![CDATA[alexandra hart]]></category>

		<category><![CDATA[Alexandra L. Hart]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[Certified Exchange Specialist]]></category>

		<category><![CDATA[CES]]></category>

		<category><![CDATA[conservation easements]]></category>

		<category><![CDATA[development rights]]></category>

		<category><![CDATA[fee simple interest]]></category>

		<category><![CDATA[fractional interest]]></category>

		<category><![CDATA[IRS]]></category>

		<category><![CDATA[leasehold interest]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[perpetual scenic easements]]></category>

		<category><![CDATA[perpetual stewardship easement]]></category>

		<category><![CDATA[private letter ruling]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[qualifying property]]></category>

		<category><![CDATA[Real estate intangibles]]></category>

		<category><![CDATA[residential density development rights]]></category>

		<category><![CDATA[Tenant In Common]]></category>

		<category><![CDATA[TIC]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=295</guid>
		<description><![CDATA[When exchanging real estate, the exchanger must acquire property that is like-kind to the property that was sold.  Like-kind in connection with real estate is defined as &#8220;all other real estate.&#8221;  The types of property that qualify are very broad.  For example, raw land will be like-kind with improved real estate.  An office building is [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2009/10/27/exchanging-real-estate-intangibles/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Congratulations to Alexandra L. Hart, CES®</title>
		<link>http://allstates1031.com/blog/index.php/2009/10/23/congratulations-to-alexandra-l-hart-ces/</link>
		<comments>http://allstates1031.com/blog/index.php/2009/10/23/congratulations-to-alexandra-l-hart-ces/#comments</comments>
		<pubDate>Sat, 24 Oct 2009 00:16:22 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[All States News]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[alexandra hart]]></category>

		<category><![CDATA[Alexandra L. Hart]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[Certified Exchange Specialist]]></category>

		<category><![CDATA[CES]]></category>

		<category><![CDATA[FEA]]></category>

		<category><![CDATA[Federation of Exchange Accommodators]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=305</guid>
		<description><![CDATA[Moore McLaughlin, Esq., CPA, CES® proudly announces that Alexandra L. Hart, Vice-President of All States 1031 Exchange Facilitator, LLC has passed the grueling Certified Exchange Specialist® examination and has received the designation of Certified Exchange Specialist® (CES®), a title granted to professionals who demonstrate comprehensive knowledge of Section 1031 of the Internal Revenue Code. An [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2009/10/23/congratulations-to-alexandra-l-hart-ces/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Dealer Property defined in Oregon case</title>
		<link>http://allstates1031.com/blog/index.php/2009/10/18/dealer-property-defined-in-oregon-case/</link>
		<comments>http://allstates1031.com/blog/index.php/2009/10/18/dealer-property-defined-in-oregon-case/#comments</comments>
		<pubDate>Sun, 18 Oct 2009 19:59:53 +0000</pubDate>
		<dc:creator>Moore McLaughlin</dc:creator>
		
		<category><![CDATA[1031 Exchange Basics]]></category>

		<category><![CDATA[1031 News]]></category>

		<category><![CDATA[Qualifying Properties]]></category>

		<category><![CDATA[1031]]></category>

		<category><![CDATA[1031 exchange]]></category>

		<category><![CDATA[alexandra hart]]></category>

		<category><![CDATA[Alexandra L. Hart]]></category>

		<category><![CDATA[All States]]></category>

		<category><![CDATA[Bahr v. Oregon Department of Revenue]]></category>

		<category><![CDATA[capital gains tax]]></category>

		<category><![CDATA[investment]]></category>

		<category><![CDATA[investment property]]></category>

		<category><![CDATA[Moore McLaughlin]]></category>

		<category><![CDATA[Oregon Tax Court]]></category>

		<category><![CDATA[QI]]></category>

		<category><![CDATA[qualified intermediary]]></category>

		<category><![CDATA[qualifying property]]></category>

		<guid isPermaLink="false">http://allstates1031.com/blog/?p=274</guid>
		<description><![CDATA[In order for property to qualify under section 1031, the property must be held for productive use in a trade or business or held for investment.  Property that is held primarily for sale is disqualified under section 1031.  One of the most uncertain areas of the law under section 1031 is whether a particular piece [...]]]></description>
		<wfw:commentRss>http://allstates1031.com/blog/index.php/2009/10/18/dealer-property-defined-in-oregon-case/feed/</wfw:commentRss>
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