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Exchange Rules

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Exchange Rules

IRS internal revenue code stipulates that exchangers must identify potential replacement commercial properties withing 45 days of the close of escrow and acquire said commercial property (or commercial properties ) withing 180 days of the closing of the relinquished commercial property. Furthermore, property investors must comply with one of the following rules:

  • The Three-Commercial Property Rule - Seller must identify up to a total of three potential replacement commercial properties within the Acquisition Period.

  • The 200% Rule - Stipulates that the aggregate value of all replacement commercial properties in the exchange must not exceed 200% of the value of the relinquished commercial property at the time of sale.

  • The 95% Exception - Finally, the 95% rule stipulates that the aggregate value of all like kind replacement commercial properties must account for at least 95% of the value of the relinquished commercial property at the time of sale in order for the exchange to qualify. This rule applies only if rules 1 and 2 are invalid.

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