Realtel - 1031 Exchange Cell Tower / Cell Site

The 1031 Exchange is also known a Like-Kind Exchange and sometimes referred to as a Starker Exchange.

Real Estate

In the sale of an investment property, sellers are able to defer paying capital gains tax until a future date by purchasing a
like-kind property within a given time frame. Occasionally, the 1031 Exchange is mistakenly called a tax-free exchange,
but taxes are not avoided, they are simply deferred until a future date.

For non-simultaneous exchanges, proceeds from the sale are held in escrow by a Qualified Intermediary until closing on a
new property.

Real Property Interests and Easements

The sale of an easement is considered to be the sale of a real property interest and may qualify for a 1031 Exchange. In
recent years, buyout firms have been approaching cell site owners with offers that include the purchase of an easement,
allowing property owners to take advantage of the tax deferment.

For more information on the 1031 Exchange and how it can benefit you personally see: IRS 1031 Tax Tips

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