// Create arrays of articles
syndicate.article_title = new Array;
syndicate.article_url = new Array;
syndicate.article_date = new Array;
syndicate.article_summary = new Array;
syndicate.article_content = new Array;

// This section of the script is published by the software
syndicate.index = 0;
  syndicate.article_title[ syndicate.index ] = ' Section 121.Exclusion of gain from sale of principal residence';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/1031_principal_residence_rule.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Gross income shall not include gain from the sale or exchange of property if, during the 5-year period ending on the date of the sale or exchange, such property has been owned and used by the taxpayer as the taxpayer\'s principal residence for periods aggregating 2 years or more.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = '1031 Exchanges Do\'s and Don\'ts';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/1031_Do_s_and_Don_t_Exchanges.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Do advanced planning for the exchange. Talk to your accountant, attorney, broker, lender and Qualified Intermediary. If you miss your identification and exchange deadlines. you will disqualify the entire exchange. No Exceptions period!';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = '1031 Tax Deferred Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/1031_exchange_colorado.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'IRS Code 1031 allows for an investor of real property to defer his capital gain upon the exchange of investment property of a like kind. In other words, you can trade an existing property for a new property or properties without having to pay taxes on your gain. The tax liability is deferred into the new property(ies).<br>';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = '1031 Vesting Issues';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/1031_Vesting_Issues.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'To qualify as an exchange under IRC Section 1031 title to the replacement property must be held in the same manner as title to the relinquished property. ';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Boot Exchanges';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Boot_Exchange_1031.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Having nothing at all to do with footwear, is a term which refers to the items of personal property and/or cash that is necessary to even out an exchange. Boot is property which is received in an exchange and that is not like kind as to other property acquired in an exchange transaction.\n';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Breckenridge Real Estate Investment Market';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/breckenridge_colorado_real_estate_news.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'The wealth building power of real estate investing is a time-proven\nfact. <br>Real estate provides investors with a\ntangible asset. Nobody can take your investment property from you on a\nwhim. But stocks can plummet to zero.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Breckenridge Vacation Home - Buying Tips';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/breckenridge_vacation_homes.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'If you are considering buying a Vacation Home, here are 3 easy helpful tips to remember.<br><br><br><br>';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Combining Seller Financing';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Combining_Seller_Financing.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  5, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Combining Seller Financing with Tax Deferred Exchanges <br>In most cases, it is preferable for the seller (Exchanger) to receive ';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Converting a principal residence to a rental property and later sell it and benefit from both IRC §121 &amp;  IRC §1031';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/REVENUE_PROCEDURE_2005-14_1031_exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'REVENUE PROCEDURE 2005-14<br> <br>A property owner can convert a principal residence to a rental property and later sell it and benefit from both IRC §121 (principal residence tax exclusion rules) and IRC §1031 (investment property tax deferred exchange rules). Property owners must comply with all the rules in both sections to qualify.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Converting a Rental to a Residence';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Converting_a_Rental_to_a_Residence.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'CONVERTING A RENTAL TO A RESIDENCE:<br>MANY TAXPAYERS CAN TAKE ADVANTAGE OF TWO TAX CODE SECTIONS';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Delayed Exchange Deadline';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/1031_Delayed_Exchange_Deadline.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = '<b> The Delayed Exchange </b><br>There is a common misconception that all tax deferred exchanges are complicated and require all properties, relinquished and replacement, to close concurrently. Fortunately, the most common exchange variation, the delayed exchange (also referred to as a deferred or Starker exchange, Starker v. U.S., 602 F.2d 1341), ';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'DisQualified Parties and Legal Counsel as Accommodator';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/DisQualified_Parties_and_Legal_Counsel_as_Accommodator.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Your Attorney as Accommodator...Why this can Jepordize the Exchange!';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Exchanging With a Related Party';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Exchanging_with_a_Related_Party.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Exchanges between related parties are allowed but the Exchanger must follow specific rules before the exchange will qualify for tax deferral. Related parties are defined in IRC §267(b) and §707(b)(1)';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Financing Fractional Share Ownership';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/fractional_share_ownership_financing.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Two-thirds of buyers pay cash or finance the purchase through a home\nequity line, McClintock says. About a third will finance the deal.\nBuyers should expect terms that are similar to those paid by real\nestate investors -- a percent or two higher than they would get if they\nwere buying a primary residence with a down payment of about 20 percent.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Fractional Home Ownership';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Fractional_Home_Ownership.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Fractional Ownership of a vacation home or condominium, while sometimes<br>being referred to as “vacation ownership”, is confused with another shared<br>ownership plan called “timeshare”. This is a mistake. While the various<br>Fractional Ownership plans may share some characteristics with its cousin,<br>timeshare, the differences are significant enough to consider Fractional<br>Ownership in a category of its own. <br>';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Fractional Real Estate in Colorado';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/breckenirdge_fractional_ownership.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = '<span style="font-weight: bold;">The fractional vacation industry is booming !</span><br><br>Owning fractional real estate allows someone to buy a piece of the real estate they can use, while lowering the expenses and guilt that comes with folly owning a second home that is significantly underutilized. For many of today\'s well-heeled vacation ownership buyers, owning a traditional one- to two-week timeshare isn\'t enough ownership, yet having whole ownership is too much of a financial burden.<br><br><br><span style="font-weight: bold;"></span>';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'How to Initiate a 1031 Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/how_to_initiate_an_1031_exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Find an experienced professional QUALIFIED INTERMEDIARY to assist you with the exchange as early in the sale process as possible. We would be happy to recommend one to you!';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'I Am Interested in 1031 Tax Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/1031_tax_exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'RealEstateColorado.net is a Full Service Real Estate Brokerage structured towards a client-centered approach to helping you achieve your real estate investment goals and solving real estate problems associated with owning investment property.<br><br>We work to protect our client\'s assets through our team of experts whose specialized services can defer capital gain taxation indefinitely. <br><br><a href="http://www.realestatecolorado.net/pages/contact.html" target="_top"><strong>Click Here to Contact Us About 1031 Exchanges</strong></a>';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Installment Sales Contracts';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/installment_sales_contracts.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'An installment land sales contract (also known as a contract for deed or a contract of sale) is an agreement between the Seller and the Buyer for the purchase of real property in which the payment of all or a portion of the purchase price is deferred.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Like Kind and Foreign Property';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/1031_Like_Kind_and_Foreign_Property.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'To qualify for tax deferred exchange treatment under IRC §1031, the relinquished property must be exchanged for replacement property that is of like-kind. <br>';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Limitations on the Safe Harbor';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Limitations_on_1031_safe_harbors.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'The 1991 Treasury Regulations for tax deferred exchanges under IRC §1031 establishes four safe harbors,the use of which allow a taxpayer (Exchanger) to avoid actual or constructive receipt of money or other property for purposes of completing a §1031 exchange.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Mortgage Closing Costs';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/mortgage_closing_costs_real_estate.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Exchangers, closing agents, escrow officers and tax advisors have struggled with the many issues presented by the variety of expenses and cash payments associated with closing the properties in an exchange transaction.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Multiple Asset Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Multiple_Asset_Exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Many times exchangers own property that consists of both real and personal property, such as a hotel or restaurant. An exchange of such a multiple asset property creates issues when trying to allocate the various assets into their proper like-kind categories using a property-by-property comparison.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'New Principal Residence';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/New_Principal_Residence.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = ' Section 121 of the Internal Revenue Code allows exclusion up to $250,000 of the capital gain on a principal residence for single taxpayers and $500,000 for a married couple filing jointly.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'New Tax Law Effective 10-22-2004';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/changes_1031_tax_law.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'On October 22, 2004, President Bush signed into law corporate and foreign tax legislation that also contained a provision affecting IRC 1031. Five Year Combined Hold Period Required to Exclude Gain Under IRC 121';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Non Tax Reasons for a 1031 Tax Free Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Non_Tax_Reasons_for_1031_tax_free_exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'There are many additional underlying reasons an investor might want to exchange one property for another. The motives often fall along standard risk-reward or cash flow-appreciation scales. ';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Other Interest in Property 1031';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Other_Interest_in_Property_1031.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'In addition to a fee interest in real property, certain other interests in real property may be exchangeable as replacement property.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Partnership,LLC and REIT Issues';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Partnership_LLC_and_REIT_Issues.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'In general, exchanges of partnership interests are excluded from non-recognition treatment under IRC §1031(a)(2)(D), as enacted in the Tax Reform Act of 1984.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Personal Property Exchange 1031';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Personal_Property_Exchange_1031.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Deferring capital gain and other taxes through an IRC §1031 tax deferred exchange is also available for personal property held for investment or for productive use in a trade or business.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Property Held for Resale';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Property_Held_for_Resale_1031.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'The intent by the taxpayer to hold property "primarily for sale" will prevent the property from qualifying for IRC §1031 treatment. Over the years the courts have struggled with this exclusion from tax deferred exchange treatment. ';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Reasons For a 1031 Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/reasons_for_a_1031_exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = ' The Qualified Intermediary provides the following important services:  Shields parties (Exchanger, buyer and seller) from certain liabilities;  Ensures the preservation of safe harbor ';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Refinancing Before and After the 1031 Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Refinancing_Before_and_after_1031_Exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Refinancing to pull equity out of a property prior to or after completing a tax deferred exchange can result in a taxable transaction under the "step transaction doctrine." ';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Section 1033 Involuntary Conversions';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/section_1033_Involuntary_Conversions.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = '<b>Click on the link to our <a href="https://www.realestatecolorado.net/loanprequal/">Secure Loan Server</a> for a <a href="https://www.realestatecolorado.net/loanprequal/" target="_blank">Colorado Home Loan</a></b> <b><br>\n<br><br>\nFor additional resources visit:\n<strong><a href="%20http://www.realestatecolorado.net/pd/index.html" target="_top">Send a Free Colorful Colorado Post Card</a></strong><br>\n<strong>\n<a href="http://jefferyjamesmcclintock.summit.mlxchange.com/" target="_blank">Search for Homes and Land in the Summit County MLS </a></strong>\n<br><br><a href="http://www.realestatecolorado.net" target="_top"><b>Denver Real Estate</b></a>\n<br><br>\n<a href="http://www.summitcountymountainproperty.com/" target="_top"><b>Breckenridge Colorado Real Estate</b></a>\n<br><br>\n<a href="http://www.realestatecolorado.net/investors/publish/boulder_colorado_real_estate.html" target="_top"><b>Boulder Colorado Real Estate</b></a>\n<br><br>\n<a href="http://www.realestatecolorado.net/investors/publish/colorado_springs_real_estate.html" target="_top"><b>Colorado Springs Real Estate</b></a>\n<br><br>\n<a href="http://www.realestatecolorado.net/investors/publish/ft_collins_colorado_real_estate.html" target="_top"><b>Ft Collins Colorado Real Estate</b></a>\n<br><br>\n<a href="http://www.real-estatecolorado.net/" target="_top"><b>Aurora Colorado Real Estate</b></a>\n<br><br>\n<a href="http://www.realestatecolorado.net/coloradorentals/index.html" target="_top"><b>Colorado Homes for Rent</b></a> Attention Landlords and Property Management Companies.... Post a Full WEB PAGE AD and POST up to 5 PHOTOS for FREE! of your Colorado investment property on one of the best resources on the internet for Colorado investors to find good quality tenants !\n<br><br>\nSearch For  FREE! "Use Your Mouse to Rent Your House" tm<a href="http://coloradovacationproperty.net/colorado_vacation_rentals.html">\n<b><b>\n<br><br></b></b></a><b><b><a href="http://www.coloradomortgagegroup.com/" target="_top"><b>Click on the link to our Colorado Wholesale Home Loan Resource for a Colorado Home Loans</b></a>\n<br><br>\n</b></b></b>';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Structuring Co-ownership of Rental Real Estate for Future Tax-Deferred Exchanges.';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/1031_co-ownership_of_rental_property.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Structuring Co-ownership of Rental Real Estate for Future Tax-Deferred Exchanges.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Sucessful Steps to a Tax Deferred Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/tax_defferred_exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = '9 Successful Steps to a Successful Tax-Deferred Exchange';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Tax Code  § 1031. Exchange of property held for productive use or investment';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/exchange_property_held_for_investment.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is to be held either for productive use in a trade or business or for investment. <br><br>';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Tax Deferred Terms';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Tax_Deferred_Terms.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'As with any other specific area of real estate law, tax deferred exchanges under IRC §1031 have their own language.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Tax Deferred Vacation Property Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Deferred_Vacation_Property_Exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Do They Qualify for Tax Deferral?  What About Second Homes?<br>Property owners throughout the nation are obtaining<br>the benefit of full reinvestment of equity under Internal<br>Revenue Code §1031.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'The 1031 Simultaneous  Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/1031_simultaneous_exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = ' The Qualified Intermediary provides the following important services:  Shields parties (Exchanger, buyer and seller) from certain liabilities;  Ensures the preservation of safe harbor treatment under the 1991 Treasury Regulations;  Provides a paper trail validating the flow and structure of the transaction; and  Reduces the agent and closing officer\'s liability for the exchange structure. <br>';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'The 1031 Tax Deferred Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/1031_Tax_Defferred_Exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'The tax deferred exchange, as defined in Section 1031 of the Internal Revenue Code of 1986, as amended, offers investors one of the last great opportunities to build wealth and save taxes';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'The Build-To-Suit 1031 Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/build_to_suit_1031_exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = '5) unit exchange, also referred to as a construction or improvement exchange, gives the Exchanger the opportunity to use all or part of the exchange funds for construction of the replacement property and still accomplish a tax deferred exchange.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'The Delayed Tax 1031 Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/The_Delayed_Tax_1031_Exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  5, 2009';
  syndicate.article_summary[ syndicate.index ] = 'There is a common misconception that all tax deferred exchanges are complicated and require all properties, relinquished and replacement, to close concurrently';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'The Reverse 1031 Tax Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Reverse_1031_Tax_Exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'A reverse exchange is theip side of a deferred (delayed) exchange. In a reverse exchange the Exchanger for various reasons must acquire their like-kind replacement property before disposing of a relinquished property. ';
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  syndicate.article_title[ syndicate.index ] = 'The Role of the Qualfied 1031 Intermediary';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/The_Role_of_the_Qualified_1031.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'The use of a Qualified Intermediary is essential to completing a successful IRC §1031 tax deferred exchange.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'Vacation Home Tax Strategies';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/mountain_vacation_homes.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'Owning a vacation home in Colorado conjures up dreams of a weekend getaway,<br>with the siblings or extended family bonding on weekends, just like the old<br>days at Grandma and Grandpa’s cottage by the lake. In fact, according to the<br>National Association of Realtors, sales of vacation or second homes grew 20<br>percent over sales in 2003, adding 1.02 million homes to the total of 6.6<br>million second homes. The typical buyer is the baby boomer in his or her<br>mid-50s, and the homes cost on average just below $200,000.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'What Property Qualifies for a 1031 Exchange';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/Qualifyng_Property_for_1031_Exchange.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2009';
  syndicate.article_summary[ syndicate.index ] = 'To qualify for a tax deferred exchange under IRC 1031 both the relinquished and the replacement properties must be held by the Exchanger for investment purposes or for productive use in their trade or business?.';
  syndicate.index++;
  syndicate.article_title[ syndicate.index ] = 'What We Do for 1031 Clients';
  syndicate.article_url[ syndicate.index ] = 'http://www.summitcountymountainproperty.com/artman/publish/What_We_Do_For_1031_clients.html';
  syndicate.article_date[ syndicate.index ] = 'Dec  6, 2008';
  syndicate.article_summary[ syndicate.index ] = ' Laying the proper groundwork before you or your clients enter into a tax deferred exchange for an investment property is essential to making the sale/s run smoothly.';
  syndicate.index++;







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