Finance

A NJ commercial real estate investor purchases a property using a 1031 exchange. A key requirement for the exchange is that:

AThe replacement property must be in NJ
BThe replacement property must be of equal or greater value and be like-kind real property identified within 45 days and closed within 180 days of the sale of the relinquished property✓ Correct
CThe exchange must be approved by the NJREC
DOnly residential properties qualify

Explanation

Under IRS Section 1031, a tax-deferred exchange requires: identification of replacement property within 45 days of the relinquished property sale, closing within 180 days, equal or greater value, like-kind real property, and use of a qualified intermediary.

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