Possible Tax Changes Could Disrupt 1031 Exchanges

Jessica Lingertat, a partner and chair of Gould & Ratner’s Real Estate Practice, discussed with Law360.com how certain real estate investment groups would be affected if 1031 exchanges were eliminated. “Such groups set up pools of investors and put investors together to form larger investment vehicles,” she said. Jessica goes on to say, “People who don't have the exchange opportunity ... may invest in a different market than real estate.”

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