Structures

Two Hundred Percent Coverage Plan

Portfolio-level modeling that keeps exposure within IRS ratios.

Explore our services

Based in Boston, MA. Nationwide identification support in 45-day and 180-day windows.

Our Two Hundred Percent Coverage Plan helps investors in Boston, MA structure replacement property identification strategies that maximize options while staying within IRS value limits. This service is designed for property owners who want to identify multiple replacement properties but need to ensure their combined value doesn't exceed 200% of their relinquished property's value. We provide comprehensive portfolio-level modeling, property valuation coordination, and identification strategy development to help you maximize your replacement property options while maintaining compliance. The service includes analysis of your relinquished property value, evaluation of potential replacement properties, and structuring of identification strategies that optimize your options under the 200% rule. We coordinate with Qualified Intermediaries and qualified escrow agents to ensure proper identification documentation and work with you to develop strategies that align with your investment goals. Our team helps you understand when to use the 200% rule versus the three-property rule, and we provide detailed modeling to show how different identification strategies affect your options and potential outcomes. Whether you're looking to diversify across multiple properties, maximize value, or maintain flexibility, we help structure your identification plan to optimize your exchange while staying within IRS ratios and meeting all timing requirements.

How we operate

An investor in Boston, MA wants to identify multiple replacement properties and needs to structure identification under the 200% rule to stay within value limits while maximizing options.
A property owner needs help choosing between the three-property rule and 200% rule and wants portfolio-level modeling to understand which strategy best fits their situation.
An investor wants to identify several replacement properties and needs coordination of property valuations and identification letter drafting to ensure compliance with the 200% limit.

What's included

Portfolio-level modeling and identification strategy development
Property valuation coordination and analysis
200% rule and three-property rule strategy comparison
Qualified Intermediary coordination for identification documentation
Qualified escrow agent coordination and verification
Identification letter drafting and value documentation
45-day deadline tracking and strategy optimization
Boot minimization analysis and planning

FAQs

What is the 200% rule for 1031 exchanges in Boston, MA?

The 200% rule in Boston, MA allows you to identify any number of replacement properties as long as their combined fair market value doesn't exceed 200% of your relinquished property's value. This provides flexibility beyond the three-property rule when you want to identify multiple properties. We help Boston investors structure identification strategies under the 200% rule, coordinate property valuations, and ensure identification letters properly document all properties and values. We work with Qualified Intermediaries and qualified escrow agents to verify compliance and ensure proper delivery within the 45-day identification deadline.

How do identification rules differ between the three-property rule and 200% rule for Boston, MA exchanges?

For Boston, MA exchanges, the three-property rule allows identification of up to three properties without value restrictions, while the 200% rule allows any number of properties as long as their combined value doesn't exceed 200% of your relinquished property's value. We help investors choose the right strategy based on their situation, coordinate property valuations, and structure identification letters accordingly. Our portfolio-level modeling helps you understand which approach maximizes your options while ensuring compliance with identification rules and coordinating with Qualified Intermediaries and qualified escrow agents.

What happens if I receive boot when using the 200% plan for my Boston, MA exchange?

Boot in a 200% plan exchange from Boston, MA is calculated based on the properties you actually acquire, not all identified properties. If you acquire properties worth less than your relinquished property value, or receive cash or debt relief, boot may result. We help structure your 200% plan to minimize boot by coordinating property values and acquisition planning. Our analysis helps you understand potential boot scenarios, and we work with Qualified Intermediaries and qualified escrow agents to ensure proper boot calculation and documentation.

How do you determine property values for the 200% rule in Boston, MA exchanges?

For 200% rule calculations in Boston, MA exchanges, property values are typically based on fair market value at the time of identification. We coordinate property valuations, review purchase agreements, and work with appraisers when needed to establish accurate values. We help structure identification strategies based on these valuations and ensure identification letters properly document all property values. We coordinate with Qualified Intermediaries and qualified escrow agents to verify valuations and ensure compliance with the 200% limit.

Can I combine the three-property rule and 200% rule in my Boston, MA exchange?

No, for Boston, MA exchanges, you must choose either the three-property rule or the 200% rule for your identification strategy, not both. We help investors evaluate both options and choose the strategy that best fits their situation. Our portfolio-level modeling shows how each approach affects your options, and we coordinate with Qualified Intermediaries and qualified escrow agents to ensure your chosen strategy is properly implemented in your identification letter.

What happens if I identify properties exceeding 200% of my relinquished property value in Boston, MA?

If you identify properties exceeding 200% of your relinquished property value in Boston, MA, your identification may be invalid, potentially disqualifying your exchange. We help structure identification strategies upfront to prevent this issue, coordinate property valuations, and ensure identification letters stay within the 200% limit. Our portfolio-level modeling helps you understand value limits before identification, and we work with Qualified Intermediaries and qualified escrow agents to verify compliance before delivery.

Next Steps

Ready to lock in your 1031 strategy?

Tell us about your exchange goals in Boston and we’ll share a personalized property identification plan within one business day.