ELEVATING BOSTON REAL ESTATE

Investors may exchange real estate held for investment or business, including single tenant NNN retail, multifamily, and office. Primary residences remain disallowed unless they satisfy strict safe harbor rules.

Every exchange is measured from the closing date of the relinquished property. You may identify up to three replacement properties or use the 200% or 95% rules, provided the list is delivered in writing within 45 days.

Boot is cash or non-like-kind property received during the exchange. It converts deferred gains into realized income subject to federal and Massachusetts tax; we design structures that minimize boot exposure.

Yes. Our team arranges exchange accommodation titles, holds, and build-to-suit scenarios. We coordinate with tax counsel to ensure the exchanged asset qualifies under Rev. Proc. 2008-16.

Every regional closing receives detailed transfer tax guidance. We track city, county, and state assessments and connect you with attorneys who file the mandatory Massachusetts community preservation and conveyance notices.

We deliver the audited Fact Sheet for Form 8824, including closing statements, qualified intermediary summaries, and IRS submission copies so your CPA closes the loop with confidence.