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Understanding a Year-End 1031 Exchange

David M. Gorenberg, CES® |
Corporate & Institutional
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Learn about how the year-end 1031 exchange works and what restrictions apply to exchangers.Under IRC §1031 individuals and businesses may exchange qualifying property for like-kind replacement property.Only property held for investment or for productive use in a trade or business qualifies for a like-kind exchange.Taxpayers need to be aware of all timing restrictions under Section 1031 of the Internal Revenue Code (IRC §1031).

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No Other State Matches the Delaware Advantage in Trust Law

Jeffrey C. Wolken |
Wealth Planning
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The facts show Delaware is a top jurisdiction for personal trusts with its flexible laws, a robust trust infrastructure, and a depth of talented professionals who serve this industry. While promoting their own trust services, other states at times present subjective information as fact, which can be misleading.Practitioners looking to find the right home for their clients’ personal trusts choose Delaware to take advantage of its favorable laws.

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