Qualified Intermediary: 2026 Complete Guide to QI Role, Selection, and Bond Requirements
Qualified Intermediary: The Independent Party That Makes Section 1031 Work Qualified Intermediary: 2026 Complete Guide to QI Role, Selection, and Bond Requirements A qualified intermediary (QI) is the independent third party that holds your sale proceeds, prepares the exchange paperwork, and acquires the replacement property on your behalf so you can defer capital gains tax […]
1031 Exchange in Florida: 2026 State Tax Rules and Local QI Guide
1031 Exchange in Florida: How Florida Investors Defer Capital Gains 1031 Exchange in Florida: 2026 State Tax Rules and Local QI Guide A 1031 exchange florida deal lets a Florida real estate investor sell investment property, redeploy the entire gross proceeds into a like-kind replacement asset, and defer the federal capital gains tax, the 25% […]
Can You 1031 a Primary Residence? 2026 Guide to Section 121 + 1031 Combination
Can You 1031 a Primary Residence: When Section 121 + Section 1031 Combine Can You 1031 a Primary Residence? 2026 Guide to Section 121 + 1031 Combination Can you 1031 a primary residence? The straightforward answer is no, not while it is your primary residence, because IRC Section 1031 applies only to property “held for […]
Qualified Intermediary 1031: 2026 QI Selection, Fees, and Compliance Guide
Qualified Intermediary 1031: How to Pick the Right QI and Protect Your Exchange Qualified Intermediary 1031: 2026 QI Selection, Fees, and Compliance Guide A qualified intermediary 1031 is the unrelated third party who holds the proceeds from your relinquished property sale, takes assignment of your purchase and sale contracts, and acquires the replacement property on […]
Reverse 1031 Exchange: 2026 Mechanics, Timeline, and Safe Harbor Guide
Reverse 1031 Exchange: How to Buy First, Sell Later Without Losing Tax Deferral Reverse 1031 Exchange: 2026 Mechanics, Timeline, and Safe Harbor Guide A reverse 1031 exchange lets you acquire your replacement property before you sell the relinquished property, and still defer the federal capital gains tax that would otherwise be due under Internal Revenue […]
1031 Exchange Rules: 2026 Complete IRC Section 1031 Guide for Real Estate Investors
1031 Exchange Rules: How to Defer Capital Gains Tax on Investment Property 1031 Exchange Rules: 2026 Complete IRC Section 1031 Guide for Real Estate Investors The 1031 exchange rules let you sell one piece of investment or business real estate, roll every dollar of gain into a replacement property, and defer the federal capital gains […]
Equity Purchase Agreement: 2026 EPA Structure vs SPA and APA
Equity Purchase Agreement: When to Use an EPA vs SPA vs APA An equity purchase agreement is the master contract that transfers ownership of a company by selling the seller’s equity interests, rather than the underlying assets or, in a corporate context, the issued stock. The term “equity purchase agreement” is the umbrella label used […]
Transaction Comparables: 2026 M&A Precedent Comp Methodology
Transaction Comparables: How M&A Bankers Use Precedent Deals to Value Targets Transaction comparables (often shortened to transaction comps, deal comps, or M&A comps) are the set of completed or announced acquisitions an investment banker assembles to triangulate the price a strategic or financial buyer would pay for a target company today. Unlike trading comparables, which […]
Structured Installment Sale: 2026 Section 453 Tax-Deferral Mechanics
Structured Installment Sale: How Section 453 Structured Sales Defer Tax for 30 Years A structured installment sale is a transaction under Internal Revenue Code Section 453 in which a seller of a business, real estate asset, or other appreciated property accepts a stream of fixed, scheduled payments from the buyer instead of taking all cash […]