Tax-deferred exchanges of commercial or investment real property are a common strategy for real estate owners. Federal courts have taken a pro-taxpayer approach in allowing taxpayers to structure these exchanges. California has not until recently.
The closure of nearly all superior courts in California and limitations on court filings have raised a practical issue for parties.
Times of economic stress may reveal trust asset mismanagement. Alternative fee structures may provide a solution.
Tax-deferred exchanges of commercial or investment real property are a common strategy for real esta[..]