BASICS
45-Day Identification Rule
How the 45-day window works and the three identification rules.
Within 45 days of the relinquished closing, replacement property must be identified in writing. Common rules: Three Property Rule, 200% Rule, 95% Rule. Educational only.
Educational information only. The content on this page is general education and is not tax, legal, accounting, or investment advice. Consult your own CPA, attorney, and licensed investment professionals before making any decision related to a 1031 exchange or Delaware Statutory Trust.
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