Contracts

Vermont's '1031 exchange identification period' requires the exchanger to identify replacement properties within:

A30 days of the sale
B45 days of the relinquished property closing✓ Correct
C60 days of the relinquished property closing
D90 days of the relinquished property closing

Explanation

Under IRS Section 1031 rules, the exchanger must identify potential replacement properties within 45 days after the closing on the relinquished (sold) property, and must close on the replacement within 180 days.

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