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- NMHC Annual Meeting
- NMHC Apartment Strategies Outlook Conference
- NMHC Spring Board of Directors Meeting
- NMHC Apartment Strategies/Finance Conference
- NMHC Human Resources Forum
- NMHC Research Forum
- NMHC Fall Board of Directors and Advisory Committee Meeting
- NMHC Student Housing Conference & Exposition
- NMHC (OpTech) Apartment Operations and Technology Conference & Exposition
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- Affordable/Workforce Housing
- Apartment Myths
- Balanced Housing Policy
- Building Codes and Standards
- Diversity
- Emergency Preparedness
- Emerging Leaders Program
- Energy
- Environmental Compliance
- Fair Housing
- Finance and Capital Markets
- Green Practices/Sustainability
- Housing Policy
- HUD Compliance Issues
- Human Resources and Employment Policy
- Immigration
- Insurance/Risk Management
- NIMBY/Land Use
- Property Marketing
- Property Operations
- Rent Control
- Rent vs. Own
- Smart Growth
- Student Housing
- Tax
- Technology
- Telecommunications
- Hotlinks
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Government Affairs:
Like-Kind Exchanges
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Like-Kind Exchanges NMHC Position Congress and the IRS should not alter the present like-kind exchange rules. Proposals to revise or restrict like-kind exchanges may have a significantly harmful effect on the value and trading of property. Overview Section 1031 of the Internal Revenue Code allows owners of commercial real estate to exchange properties without setting off a taxable event. Such tax-deferred exchanges enable an orderly flow of property ownership. Congress and the Internal Revenue Service (IRS) are reviewing several aspects of like-kind exchanges as well as developments in the tenant-in-common marketplace. Recent IRS Guidance The Internal Revenue Service has issued Revenue Procedure 2010-14, which provides taxpayers with guidance in situations in which a 1031 Exchange has failed due to the collapse or failure of the transaction’s Qualified Intermediary (QI). Contact Information Matthew Berger |
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