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Preserve Equity, Build for the Future Using a 1031 Tax Exchange

Thinking of trading up on an investment resort property? If so, look into 1031 Tax Exchanges (based on IRS Code Section 1031), which allow taxpayers to defer taxes on capital gains resulting from the sale of investment real estate, often a sizable sum since combined Federal and State taxes can run as high as 38 percent.

With an exchange, owners are able to preserve equity, while still selling the property. The underlying concept is that an exchange of like-kind property for like-kind property does not generate funds, which can be taxed since the profits go directly into the new or replacement property. To accomplish this, sellers hire a Qualified 1031 Intermediary (QI) to document the sale as an exchange and to receive the funds from the sale. The QI then delivers the funds directly to the closing agent for the replacement property who deeds the property to the taxpayer.

Central to a 1031 Exchange is the interpretation of like-kind property. While the common assumption is that like-kind implies land for land or a condominium for a condominium swap, the interpretation of like kind is actually less literal. Rather, it defines like kind as meaning that both the replacement and the original property must be used as an investment. So land, condominiums, single-family homes and motels can all be exchanged for one another as long as they are used in the exchanger's business or held as an investment. The amount of debt held on the replacement property must be the same as the amount of debt on the original.

1031 Exchanges are complex mechanisms and like all IRS requirements very specific. For example, exchangers have 45 days from closing to identify properties they intend to purchase and 180 days to complete the purchase. Purchase and Sale agreements must include verbiage indicating the intent to affect a 1031 Exchange.

The 45-day time frame used to be onerous for sellers. Now, they can opt for a Reverse Exchange, in which an additional third party called "the exchange accommodation title holder" (EAT) acquires title to the replacement property until the original property sells. Reverse Exchanges shift the 45- and 180-day time frame to the selling side of the transaction. With an Improvement Exchange, which also uses an EAT to hold the replacement property, sellers can build investment properties from the ground up or improve existing properties. The improvements have to be built and paid for during the 180-day period.

If you are interested in a 1031 Exchange, the first step is to consult your tax advisors as well as an attorney or CPA who is knowledgeable with 1031 Exchanges. Make sure that your real estate professional knows you plan to conduct an exchange and be sure that he or she is familiar not only with the process but also with the specific documentation and time frame mandated by the IRS.

This article is intended to inform readers, but does not constitute any financial or legal advice.

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Better to Be Safe Than Sorry

Many documents in your possession may either be impossible to replace, or extremely difficult to replace, should the need arise. A safe-deposit box or a fireproof box is the perfect solution to storing these types of documents. You will need to determine whether or not you want the document stored on-site at your home, or off-site at your bank.

Items that Should Not be Placed in a Safe Deposit Box
Anything you would need in an emergency
Will
Living Will / Medical Directives
Funeral or burial instructions in case you need them over the weekend
Power of Attorney Originals
Passports in case you need to take a sudden trip outside the country

Insuring Contents of a Safe Deposit Box

Be sure to read the contract for your safe deposit box carefully. Banks do not insure the contents of what you put in the box. Fire, floods and theft are very rare at banks, but it does happen. Most banks will only be liable if you can prove that they were negligent and failed to use reasonable care to prevent a loss. If you are concerned about this, you should check with your insurance agent to find out if you need additional coverage for items placed off-site that may not be fully covered under your homeowners or renters insurance policy. Items typically placed in a safe deposit box that you would want insured may be; jewelry, coins and stamps. If you are storing checks or cash in your safe deposit box, you also will not be covered under the FDIC since you have not deposited them directly into your account.

Items to store in a Safe Deposit Box or Fire Proof SafeThe following list is intended to be a reference for you. It may not be a complete list of the documents or articles in your possession that you need to protect in a secure environment. You may wish to store all of your items at home in a fire proof box, or you may desire to store them off-site in a safe deposit box. You might determine that the best solution for your needs is to have a combination of both storing some of the most important and most difficult documents to replace in a safe deposit box and the rest in a fire proof box in your home. The solution you choose to store these important items is for you to decide, but which ever solution you select, be sure to follow through and take the steps needed to store these important documents. You will thank yourself later when you are looking for these documents, or heaven forbid should there be a fire or flood in your home.

Adoption Papers (Originals only)

Automobile title(s)

Bank account numbers and contact information

Baptismal and other Religious Certificates

Birth certificates (Originals only)

Cemetery Deed (Originals only)

Child Custody Agreements or Parenting Plans (Originals only)

Citizenship papers (Originals only)

Collectibles that are valuable

Credit card account numbers (copy the front and back of each card so you have both the account number and the customer service numbers)

Death certificates (Originals only)

Diplomas

Divorce decree(s) (Originals only)

Employee Benefit Records

Family historical information

Household inventory and appraisals of antiques, artwork, collectibles and furs you may also want to include photos or videos to help document these items

Important contracts

Immunization Records

Insurance policy names and numbers (home, auto, medical, life, renters)

Investment certificates

Jewelry and jewelry appraisals

Leases

Marriage certificate (Originals only)

Medals

Military records

Mortgage

Naturalization Certificates

Negatives of important photos such as those from your wedding

Patents and copyrights

Photos of Possessions

Rare Stamps and Coins

Real Estate Deeds

Retirement plan information

Stock and bond certificates

Veterans Papers

Accessing your Safe Deposit Box in case of an Emergency

In case of an emergency, you will want to know in advance who will be able to have access to your safe deposit box. Different states have different laws on who can access the box when you die. Some states make it easy for a family member or the executor of the estate to access the box, while other states require a court order to remove the will, which will take time and money. You can rent the safe deposit box jointly with a spouse, child, or someone else that would have unrestricted access to the box. They will however need to sign the rent agreement as well. If you die however, in some states there still may be delays for the co-renter of the box to be able to access the contents. Giving someone a key to your safe deposit box, does not give them permission to access the box, rather their name needs to be on the contract with the bank.

Create an Itemized List of Contents

The final steps to organizing your important papers and valuable items is to be sure to create an itemized list of those items that you are storing in either the safe deposit box, fireproof box or both. Be sure that you list the location of each item and the date that it was stored. Periodically, review the contents to see if you need to update any of the items that are being stored, such as new banking or credit card information. If you have a safe deposit box, take the itemized list with you and update it with you while you are there.

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The Need

I grew up playing a lot of hockey, being captain of both my schools when I was in Nigeria and London. The highlight of my career came when I was 10 on a wonderful warm day when we were playing an outdoor hockey game. Apparently I did some really cool skill on with the stick and the ball that everyone was like wow and clapping. I didnt really understand what I did, but nevertheless it was great and I learnt something. The entire sports department were talking about it for weeks. By the way, at that point, I went on to just shoot and watch the ball roll into the goal.

That is and will remain to be an unforgettable moment for me as everyone was congratulating me for the goal and my skillful moment. However, my attention was taken in another direction. In the stands, I saw my mum in the stands. I ran up to her, and she said, That goalie never had a chance. Hearing those words, and sensing that appreciation was a real awesome feeling, and from that grew my need to be appreciation.

Needs generally come from our experiences from childhood and perhaps they are something we really wanted, and never got. All our parents certainly did the best they could and for that we are really grateful. About 95% of the human population is driven by needs, but the extent to which your particular need drives you may be the deciding factor in how successful you are.

If we relate this to the music world, from a young age, you may have never really got the opportunities you may have liked to perform and so from that grew your need to perform. When our needs are unchecked, they act as engines, driving us to behave in ways that we believe will lead to the experience of having our needs fulfilled.

When a need exists, it is either conscious or unconscious. As humans, we are the only species in this universe that are conscious that we are conscious. We are the only species that are aware that we are aware. And as a human, we are constantly striving to meet our needs. This consumes a lot of our energy and are never sated. What we need to do is really understand were our needs come from and eliminating these dynamics will transform your entire life.

My need of appreciation only made me strive to be appreciated so that I can be told that Im good and feel good. But that doesnt seem to last long, after a few seconds I need to feel good again. This wasnt really making me happier, just draining a lot of energy out of me. Its important to understand the energy we create when we have a need present in our lives. Think about when somebody rings only when they need you. How does that make you feel?

When you are coming from a place of need, this is the kind energy you are giving off and thus this is the type of energy you attract back to you. Sometimes when you think that youre need has gone and youre very clear about what you want to attract into your life but you still feel stuck, its probable that if you dig deep, there is still a need that has a grip on you. Without addressing the need, we will continue to create the same problem (in different forms) until we eliminate the need.

Common needs that Ive seen are the need to be liked, the need to be heard, the need to sing, the need for security, the need to have money, etc. What are your needs? What is it that you want to do, and if you dont you get upset? What do you strive to do, but although you get the result, it takes a lot of energy out of you? These are your needs. It is good to know them.

Most people go through life like this, really having a need and not able to live their true, free selves. You know better. Needs are easy to see and feel, yet we are usually blind to their influence on us. If you look closer, you can find that hold. A good way to identify a particular need is to consider these questions..

1.What are the patterns of problems in your life?

2.Where do you feel most stuck?

3.What causes you to get upset most?

4.Ask someone to say what they see at work within you.

By recognising and eliminating the need of appreciation, Ive been able to create my life on purpose and in harmony with my desires instead of feeding a childhood wound.

Kavit Haria, The Musicians Coach

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Fitness and Exercise For Children

Fitness and exercise are important. We all know that, and had that lesson drummed into our heads in school. But, how much attention do we pay to our children when it comes to fitness and exercise? In our modern day, too many children spend the majority of their time either on the couch in front of the television, or in their rooms on a computer or playing a video game. Fitness and exercise, a natural part of childhood in past generations, is something that the modern child and the modern parent have to work at on a daily basis.

If your child is lacking in fitness and exercise think about enrolling your child in an after school sports program of some sort. Soccer is a popular fitness and exercise method, and in the proper season so is hockey, softball, baseball, lacrosse, football, tennis, and even golf. Many parents find that their children enjoy swimming and as one of the best methods of fitness and exercise in the world, swimming should be encouraged. This can be simple playing or exercising in the water, or formal swimming laps in an Olympic sized pool. Both methods of fitness and exercise are great.

Those who live in rural areas may find fitness and exercise to be easier to come by than those who live in urban areas or in the suburbs. In a rural area, a child has fields to play in, woods to explore, and sports like fishing, as well as chores like feeding livestock. For the rural lifestyle fitness and exercise is more ingrained. For children living in the city, fitness and exercise can be explored at the nature center, at the Y or health club, and with after school activities. Even simple games like four squares and playing with a jump rope can be good forms of fitness and exercise.

Wintertime seems to be a time when many people, both children and adult, forsake their fitness and exercise programs. That is too bad because that makes it all that much harder to get back into shape when spring comes around. Fitness and exercise is something that should be pursued all year long. During the winter sports that keep a person indoors, like bowling, are good choices. Also indoor health clubs and activities like mall walking in groups are good choices for fitness and exercise. Whether a person is a child or an adult, fitness and exercise should not be overlooked.

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