STEPS TO COMPLETE AN EXCHANGE
Three Property Rule:
- The Taxpayer shall identify only that number of replacement properties which meets one of the rules set forth below:
- The Three-Property Rule – Identify 3 replacement properties without regard to the fair market value of the Properties
200% Rule
Identify any number of properties (more than 3) so long as their aggregate fair market value does not exceed 200% of the fair market value of the Relinquished Property
The 95% Rule
Identify any number of properties (more than 3) without regard to their aggregate fair market value so long as the Taxpayer received identified replacement properties constituting at least 95% of the aggregate fair market value of all identified replacement properties by the 180th
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