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
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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