FinanceIntermediateDelaware Exam

What is 'boot' in a Delaware 1031 exchange?

AThe down payment required on the replacement property
BAny non-like-kind property received in an exchange (cash, other property) that is taxable in the year of the exchangeCorrect
CThe exchange fee paid to the Qualified Intermediary
DThe equity traded between the two exchanged properties

Why Any non-like-kind property received in an exchange (cash, other property) that is taxable in the year of the exchange Is Correct

Answer B: Any non-like-kind property received in an exchange (cash, other property) that is taxable in the year of the exchange

Boot is any non-like-kind property received in a 1031 exchange — including cash (mortgage boot) or personal property. Boot is taxable in the year of receipt; to defer all gain, the exchanger must acquire replacement property of equal or greater value with equal or greater debt.

Exam Tip: Finance

Finance questions often involve calculations. Master the T-bar method, understand the difference between conventional and government-backed loans, and know key ratios like LTV and DTI.

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