Build Out
Improvements made to a ‘shell’ space. Examples of ‘building out’ a space include erecting interior walls and doors and running electrical wiring.
Boot
When the value of the Replacement Property is less than the value of the Relinquished Property, the difference in value between the two is called “boot”. Any boot that an investor receives when conducting a 1031 exchange is subject to capital gains tax that cannot be deferred as part of their 1031 transaction.
Real Estate Investment Articles
Discover Des Moines
Des Moines is a robust and growing economic engine. Read more
Real Estate Investing In A Down Market
What do we really know about investing in a down market? Read more
Multifamily Real Estate Investments: Take a Closer Look
With an unpredictable market, investors are looking for something which provides consistent income. Read more
DST Investments: What You Need to Know About Delaware Statutory Trusts
Delaware statutory trusts (DSTs) may be a good option for those looking for a stable investment. Read more
1031 Exchanges and Five Common Misconceptions
There remain deep-rooted misconceptions about Section 1031 of the Internal Revenue Code. Read more
