CPA & Tax Professional Resources

CPAs are often among the first pro­fes­sion­als con­sult­ed when an own­er con­sid­ers sell­ing appre­ci­at­ed invest­ment real estate. Their role may include esti­mat­ing adjust­ed basis, real­ized and rec­og­nized gain, depre­ci­a­tion-relat­ed tax expo­sure, poten­tial boot, and the tax con­se­quences of dif­fer­ent replace­ment strate­gies.

The goal of this resource cen­ter is not to expand the CPA’s role into invest­ment selec­tion. It is to pro­vide resources that may help quan­ti­fy the tax and eco­nom­ic trade­offs involved in a Sec­tion 1031 deci­sion.

Fea­tured read­ing

Chap­ter 10 — The CPA’s New Role
Pri­ma­ry pro­fes­sion­al chap­ter.
Read Chap­ter 10

Chap­ter 6 — After-Tax Wealth Opti­miza­tion™
Con­nects tax defer­ral with the broad­er eco­nom­ic result.
Read Chap­ter 6

Chap­ter 13 — Five Hypo­thet­i­cal Case Stud­ies
Use­ful for dis­cussing full exchanges, par­tial exchanges, direct prop­er­ty plus DST allo­ca­tion, liq­uid­i­ty, and oth­er trade­offs.
Read Chap­ter 13

Chap­ter 14 — Deci­sion Matrix & Investor Check­lists
Pro­vides a struc­tured pre-sale and replace­ment-prop­er­ty review frame­work.
Read Chap­ter 14

Use­ful tools

Cap­i­tal Gains & §1031 Tax Esti­ma­tor

Qual­i­fied Inter­me­di­aries

Con­sid­er­ing Sell­ing Invest­ment Real Estate?

The Value of a Coordinated Advisory Team

A Sec­tion 1031 exchange may involve tax, legal, real estate, exchange, secu­ri­ties, finan­cial-plan­ning and estate-plan­ning con­sid­er­a­tions. Each pro­fes­sion­al should remain with­in the scope of their respec­tive dis­ci­pline while com­mu­ni­cat­ing mate­r­i­al issues that may affect the investor’s over­all deci­sion.

Bet­ter coor­di­na­tion does not mean that every pro­fes­sion­al per­forms the same role. It means that impor­tant trade­offs are iden­ti­fied ear­ly enough for the investor to make an informed deci­sion.

Explore The Strate­gic 1031 Exchange

The Strate­gic 1031 Exchange — Exec­u­tive Ref­er­ence Guide

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