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REAL ESTATE EXIT STRATEGY: IMPORTANT DIFFERENCES IN CALCULATING TAX CONSEQUENCES WHEN SELLING RENTAL PROPERTIES

Too often we receive calls from rental property owners who have neglected to complete critical steps to execute a successful real estate exit strategy. Regretfully, we encounter many investors who have not fully considered the tax consequences of selling their rental properties. The sale of rental properties and the resulting tax consequences are more complex than the sale of personal property. For the latter, the calculation of gains and losses is generally straightforward: you simply subtract your original purchase price from the final selling price. The tax consequences for selling rental property will depend not only on the original purchase price and the selling price but also on:

  • Capital improvements made to the property
  • The carry-over tax basis of prior properties that may have been exchanged into the property that is being sold
  • The recovery of available depreciation benefits (whether used or not BTW!)

To complete a full tax code Section 1031 tax deferral, many investors forget that they must 1) purchase a replacement property of equal or greater value and 2) replace both the full net proceeds or equity plus any related debt that existed on the sold property.

Please contact us at 866 398-1031 for answers to general questions. As always, please consult a qualified tax advisor for advice on your specific tax situation.

About FGG 1031:

FGG1031 is an affiliate of First Guardian Group and is headquartered in San Jose, California. Our team consists of highly experienced real estate and investment professionals who have provided services to thousands of clients across the US for more than 12 years.

At FGG1031 we specialize in providing a custom 1031 exchange experience by working with the investor one-on-one throughout the entire 1031 exchange process. We provide advice on selecting suitable 1031 Exchange options including properties structured as a Delaware Statutory Trust (DST) as well as access to the wholly owned real estate across the US.

 

Paul Getty

Paul Getty is a licensed real estate broker in the state of California and Texas and has been directly involved in commercial transactions totaling over $3 billion on assets throughout the United States. His experience spans all major asset classes including retail, office, multifamily, and student, and senior housing. Paul’s transaction experience includes buy and sell side representation, sourcing and structuring of debt and equity, workouts, and asset and property management. He has worked closely with nationally prominent real estate brokerage and investment organizations including Marcus Millichap, CB Richard Ellis, JP Morgan, and Morgan Stanley among others on the firm’s numerous transactions. Paul also maintains a broad network of active buyers and sellers of commercial real estate including lenders, institutions, family office managers, and high net worth individuals. Prior to founding First Guardian Group/FGG1031, Paul was a founder and CEO of Venture Navigation, a boutique investment banking firm specializing in structuring equity investments made by institutions and high net worth individuals. He possesses over 35 years of comprehensive worldwide business management experience in environments ranging from early phase start-ups to multi-billion-dollar corporations. His track record includes participation in IPOs and successful M&A activity that has resulted in investor returns of over $700M. Paul holds an MBA in Finance from the University of Michigan, graduating with honors, and a Bachelor’s Degree in Chemistry from Wayne State University. Paul Getty holds Series 22, 62, and 63 securities licenses and is a registered financial representative with LightPath Capital Inc, member FINRA /SIPC. Paul is a noted speaker, author, and actively lectures on investments, sales, and management related topics. He is author of The 12 Magic Slides, Regulation A+: How the JOBS Act Creates Opportunities for Entrepreneurs and Investors, and Tax Deferral Strategies Utilizing the Delaware Statutory Trust (DST), available on Amazon and other retail outlets.

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