Overview

A Build to Suit or Improvement Exchange occurs when the Taxpayer wishes to make improvements to the replacement property utilizing the sale proceeds of the relinquished property. To complete a Build to Suit or Improvement Exchange, the taxpayer must “park” title to the replacement property with an Exchange Accommodation Title Holder (E.A.T).

As your 1031 Exchange Accommodator, we generally act as the E.A.T. The improvements must be identified within the 45-Day Identification Period and title of the improved property must be passed to the Taxpayer within the 180-Day Exchange Period. When dealing with real estate, it is not necessary for the improvements to be 100% complete prior to title being acquired by the Taxpayer. If the value of the improved property has been increased to an amount equal or greater than the value of the relinquished property, title may be conveyed to the taxpayer. However, the conveyed property must be substantially the same property that was identified.

How Can We Help?

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It’s all part of our commitment to provide you with financial expertise—complete support for every stage of your investment real estate needs. In other words, if we can’t give you the answers you’re looking for, then you can count on us to know someone who can.