THE SUMMIT EXCHANGE    Quarterly Information About §1031 Exchanges  Printable PDF Version            -          Subscribe Now!                 -            Contact Us				Trusted Experience, Smart, Creative 1031 Exchange Solutions
2nd Quarter 2008                                                                                                                                                                           April 2008
A New Alternative to 1031 Exchanges? Lane Lyons, Esq., LL.M Investors selling property are often given pause by the substantial impact of capital gains tax. Sometimes, the investor does not wish to reinvest through a 1031 exchange. In these cases, an installment sale (aka seller carryback) remains a popular option. Recently, a variation on the installment sale strategy has gained popularity. The Deferred Sales Trust ("DST") and its progeny have both benefits and pitfalls which an investor considering them should be well advised of before committing to the structure. To read about the benefits and risks of the DST strategy, Click here for entire article.  Update: No Vacation for Vacation Homes! Greg Fowler, CPA, CFP For years now, Summit 1031 Exchange has been at the forefront of tax planning and strategy implementation for investors in vacation home markets. With offices in places like Bend, Oregon, Park City, Utah and Jackson Hole, Wyoming, we have made it our mission to help investors discern opportunities to defer tax on the sale of vacation properties using section 1031 of the Internal Revenue Code. To read about the recent IRS released Rev. Proc on safe harbor vacation home sales,Click here for entire article. About the Summit Exchange: New articles are created quarterly and an e-mail notification sent out to our subscriber list of over 5,000 people. Subscribe here if you are interested in being notified of new articles. To be removed from the notification list, you can unsubscribe by un-checking the "receive newsletter" box in your user profile... click here for instructions on how to access your profile. Click here  to download printable PDF files of current or past issues