Real Estate

Section 1031 Exchanges

An important part of our real estate transactional practice involves like-kind exchanges under Internal Revenue Code Section 1031, which allows taxpayers to defer capital gains that would have to be paid at the time of sale of the property, as long as the proceeds are reinvested in similar, or “like-kind,” property. 

To avoid facing unexpected and substantial tax liabilities, it’s critical to ensure that you meet all of the requirements of a 1031 exchange. Our attorneys have extensive experience in structuring and implementing like-kind exchanges and reverse exchanges. In these transactions, we assist clients in selling a property and parking the sale proceeds with a third-party intermediary. We then assist with the subsequent identification of and timely closing on qualifying replacement property.

Real Estate PRACTICE AREAS

Results

Closing deals
that open
opportunities.

  • Represented a client in a reverse exchange of a manufacturing facility.
  • Represented a client in the sale of a Cambridge, MA office building and the subsequent acquisition and financing of an office building in Florida pursuant to a Section 1031 exchange.
  • Represented a client in the sale of property in a Section 1031 exchange and the purchase and financing of replacement commercial properties in New Hampshire, Massachusetts and Florida.
  • Represented a client in a 1031 exchange relative to the sale of a $10.6MM office building in the Boston metropolitan area.
  • Represented a client in a 1031 exchange in which it purchased New Hampshire property for a manufacturing facility. We negotiated both purchase and sale agreements, negotiated sale-leaseback documents for the relinquished property, obtained local subdivision and other permits, and negotiated the construction contract.

Real Estate Attorneys

Meet the Section 1031 Exchanges Team.

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Amy Fracassini

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Amy L. Fracassini

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