A Straight Or Simultaneous 1031 Exchange occurs when the closing of the relinquished property and the replacement property occur on the same day (also called a concurrent closing). This is the simplest form of like kind exchange. The replacement property must be identified and a contract signed prior to the sale of the relinquished property since both must close on the same day. Honestly this is a difficult transaction to execute especially in the day of short sales and bank owned home when we are on an institution’s schedule.









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