The critical final step a 1031 Exchange demands

Expert 1031 Exchange Documentation

Many investors face costly tax surprises because critical exchange documentation is missed. We provide the specialized post-closing analysis to protect savings and ensure full IRS compliance.

Why Exchange Planning Corporation?

Specialized Exchange Analysis & Documentation

The integrity of a 1031 exchange extends far beyond the closing date. EPC specializes in meticulous post-exchange analysis and documentation, ensuring every detail—from complex boot reconciliation to accurate basis calculations—is handled with unparalleled precision. This foundational work safeguards the investor’s tax deferral and provides their CPA with clear, audit-ready reporting, reinforcing the quality of service provided by all professionals involved in the transaction.

Maximizing Investor Outcomes & Tax Efficiency

Our comprehensive services, including expert Exchange Documentation, Cost Segregation, and 1031 Exchange Reviews, are designed to unlock the full financial potential of an investor’s exchange. We identify opportunities to maximize tax savings, enhance cash flow, and establish a robust financial footing for future performance. 

Unwavering Reliability & Client Protection

EPC stands firmly behind its work with a $2,000,000 E&O insurance policy and our unique Audit Assurance Warranty. Should an exchange we’ve documented face an audit due to our work, we provide complimentary audit representation to defend it.

Case Studies & Knowledge Base

1031 Exchanges and Mineral Rights: When Oil & Gas Interests Qualify as Real Property

Oil, gas, and other mineral rights can qualify for tax-deferred treatment under an IRS §1031 like-kind exchange – but only when those rights are considered real property interests. The IRS and courts have long held that many mineral interests (such as oil and gas leases, perpetual mineral rights, and royalty interests) count as real property for tax purposes and thus are eligible for 1031 exchanges. However, not all mineral-related interests qualify. Key legal distinctions – like real vs. personal property and leasehold vs. fee interests – determine eligibility. For example, an interest that lasts as long as the minerals in the ground (or indefinitely) is treated as real property and like-kind to other real estate, whereas a right to extract a fixed amount of minerals or one that ends after a short term is not like-kind to a fee interest in land. In this article, we’ll break down IRS rulings, court cases, and regulations that outline when mineral rights do or don’t qualify for 1031 deferral. We’ll also provide examples of qualifying vs. non-qualifying mineral interests and practical guidance for real estate and energy investors considering a 1031 exchange.

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