Written by Daniel Osman, CPA

More about Daniel Osman, CPA

Daniel Osman heads Investor and Partner Experience at Deferred. Previously, he was the Head of Sales and Operations at Balance Homes, and also served at Deloitte & Touche across their M&A and Audit practices. With a strong foundation in tax and finance, he leads the charge at Deferred building a 10-start customer experience, making a complex process simple and easy to navigate. Outside of work, Daniel enjoys reading, exploring technology trends, and spending time with family and friends. He believes in continuous learning and is excited about future opportunities for growth and collaboration.

1031 Exchange Boot: Calculating Cash Boot, Mortgage Boot, and Taxable Boot

Essential reading for anyone planning a like-kind exchange. Discover how to navigate capital gains and 'boot' in a 1031 exchange with our comprehensive guide. Learn what constitutes taxable boot, including cash and mortgage scenarios, and strategies to minimize tax implications.

Daniel Osman, CPA

Evolution of Section 1031 Exchanges

Established in 1921, 1031 Exchanges have evolved through key legal cases and legislative changes, including the introduction of delayed exchanges, stricter timelines, and rules for holding exchange funds. Despite these changes, the core purpose remains to incentivize real estate investment and market growth.

Daniel Osman, CPA

1031 Exchange Rules & Checklist

A 1031 exchange can be an incredible tool for real estate investors to reduce their tax liability. We demystify the rules required to qualify and successfully complete a like-kind exchange.

Daniel Osman, CPA

The 1031 Exchange Timelines

Learn about the 1031 Exchange process, a tax-deferred exchange allowing real estate investors to defer capital gains taxes. Explore important timelines, key deadlines, benefits, drawbacks, the significance of careful planning, and how to successfully navigate this tax deferral strategy.

Daniel Osman, CPA

The Ultimate Guide to Reverse 1031 Exchanges

Explore the concept of a reverse 1031 real estate exchange, its differences from a traditional 1031 exchange, and their respective advantages and disadvantages. Learn about timelines, the role of qualified intermediaries, tax implications, important considerations, and step-by-step guides to successful exchanges.

Daniel Osman, CPA