Lori De Martini is a California-based attorney and currently serves as the President of Old Republic Exchange Company. She holds a Bachelor of Arts in English from the University of California at Davis and a J.D. degree, cum laude, from Empire School of Law. Ms. De Martini is a member of the California State Bar and the Taxation Section of the American Bar Association. Her previous roles include Corporate Counsel and Vice President and Claims Counsel at Old Republic Title Company, where she managed escrow and title insurance claims and litigation. She also has experience as a Commercial Closing Attorney for a national underwriter.
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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.
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.
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.
