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Contract
Language For 1031 Tax-Deferred Exchanges
- When the Seller is the exchanging party,
add the following language in the "Additional Provisions" section:
"BUYER AGREES TO COOPERATE IN AN IRC SECTION 1031
EXCHANGE BY SELLER AT NO COST OR LIABILITY TO BUYER INCLUDING, WITHOUT LIMITATION,
THE ASSIGNMENT OF SELLER'S RIGHTS, BUT NOT SELLER'S OBLIGATIONS, UNDER THIS
CONTRACT ON OR BEFORE CLOSING TO SELLER'S QUALIFIED EXCHANGE INTERMEDIARY,
NATIONAL 1031 EXCHANGE SERVICE, LLC."
- When the Buyer is the exchanging party,
make the contract in the name of "[Buyer's Name] and/or Assigns" and add the
following language in the "Additional Provisions" section:
"SELLER AGREES TO COOPERATE IN AN IRC SECTION 1031
EXCHANGE BY BUYER AT NO COST OR LIABILITY TO SELLER INCLUDING, WITHOUT LIMITATION,
THE ASSIGNMENT OF BUYER'S RIGHTS, BUT NOT BUYER'S OBLIGATIONS, UNDER THIS
CONTRACT ON OR BEFORE CLOSING TO BUYER'S QUALIFIED EXCHANGE INTERMEDIARY,
NATIONAL 1031 EXCHANGE SERVICE, LLC. SELLER FURTHER ACKNOWLEDGES AND AGREES
THAT, AT BUYER'S REQUEST, BUYER'S EARNEST MONEY DEPOSIT SHALL BE REFUNDED
TO BUYER BY SELLER AND REPLACED WITH AN EQUAL AMOUNT OF FUNDS FROM BUYER'S
QUALIFIED EXCHANGE INTERMEDIARY AT ANY TIME AFTER ASSIGNMENT OF THIS CONTRACT
TO BUYER'S QUALIFIED EXCHANGE INTERMEDIARY."
NOT TO BE CONSTRUED TAX OR LEGAL
ADVICE. IF TAX OR LEGAL ADVICE IS NEEDED, AN ATTORNEY, ACCOUNTANT OR OTHER QUALIFIED
COUNSEL SHOULD BE CONSULTED.
For
more information contact us toll free at (866) 890-1031 or
© National
1031 Exchange Service, LLC 2002
All Rights Reserved
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