{"id":2269,"date":"2021-02-02T05:21:37","date_gmt":"2021-02-01T22:21:37","guid":{"rendered":"https:\/\/liquidoz.com\/?p=2269"},"modified":"2023-06-29T13:17:47","modified_gmt":"2023-06-29T18:17:47","slug":"missed-1031-exchange-deadline-keep-tax-savings","status":"publish","type":"post","link":"https:\/\/liquidoz.com\/2021\/02\/missed-1031-exchange-deadline-keep-tax-savings\/","title":{"rendered":"Missed your 1031 Exchange deadline? Keep your Tax savings!"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2269\" class=\"elementor elementor-2269\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b3d7d8 elementor-section-stretched elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"b3d7d8\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-32a63add\" data-id=\"32a63add\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c92cd13 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5c92cd13\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Missed your 1031 Exchange deadline? Keep your Tax savings!<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dadba1 elementor-widget elementor-widget-global elementor-global-11774 elementor-widget-post-info\" data-id=\"4dadba1\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-739ed56 elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" class=\"elementor-avatar\" src=\"https:\/\/liquidoz.com\/wp-content\/uploads\/2021\/07\/liquid-icon-3-150x150.png\" alt=\"Picture of LIQUID\" loading=\"lazy\" title=\"\">\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tLIQUID\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-adde31b elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>February 2, 2021<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-e567076 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-tags\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">1031 Exchange<\/span>, <span class=\"elementor-post-info__terms-list-item\">Capital Gains<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9343192 elementor-share-buttons--color-custom elementor-grid-mobile-4 elementor-hidden-phone elementor-share-buttons--view-icon-text elementor-share-buttons--skin-gradient elementor-share-buttons--shape-square elementor-grid-0 elementor-widget elementor-widget-global elementor-global-11790 elementor-widget-share-buttons\" data-id=\"9343192\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_facebook\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on facebook\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tFacebook\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_twitter\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on twitter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tTwitter\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_email\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on email\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a251f50 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a251f50\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eecacf0\" data-id=\"eecacf0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a16d900 elementor-widget elementor-widget-video\" data-id=\"a16d900\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/n0dYaeORxRY&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15770c1e elementor-widget elementor-widget-text-editor\" data-id=\"15770c1e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>For real estate investors, owners and sellers, the 1031 Exchange program has become a critical tool to defer taxes on real estate transactions. But the 1031 exchange program has limitations, not least of which the artificial timeline it creates for those within the transaction.<\/p>\n<p>So what do you do if you&#8217;re sold a property and missed the 45 day identification window? You may think your only choice is to pay the associated capital gains taxes. But you&#8217;d be wrong. There is a new solution, one that provides all the same tax advantages without the strict timeline.<\/p>\n<h2>What is a 1031 Exchange?<\/h2>\n<p>A&nbsp;<strong>1031 exchange<\/strong> gets its name from Section 1031 of the U.S. Internal Revenue Code, which allows you to avoid paying capital gains taxes when you sell an investment property and reinvest the proceeds from the sale within certain time limits in a property or properties of like kind and equal or greater value.<\/p>\n<p>Ok great &#8211; how does that work in practice? Once you&#8217;ve sold an investment property, you have a 45 day window during which you must identify the property into which you&#8217;ll be exchanging. There is some fine print and quite a few limitations to consider but the identification period is the most important thing to know about the 1031 exchange.<\/p>\n<h2>Missed your 1031 identification window?<\/h2>\n<p>You cannot complete a 1031 exchange. Period. The tax code is very specific. If you go even a day over 45, you cannot utilize the program. This presents quite the challenge for real estate investors. It&#8217;s not always easy to have a property lined up to purchase within that 45 day identification window.<\/p>\n<h2>Are there any backup options available?<\/h2>\n<p>Luckily, yes! While you can&#8217;t make use of the 1031 program, you can still defer, reduce and even eliminate your capital gains taxes by investing the proceeds from your real estate transaction in a qualified opportunity zone fund (QOF) or qualified opportunity zone business (QOZB).<\/p>\n<p>These investment vehicles provide <a href=\"https:\/\/liquidoz.com\/investors\/\">real estate investors<\/a> with significantly more timeline flexibility than can be achieved through a 1031. If you&#8217;ve had trouble finding the right property for a 1031 exchange, investing in an <a href=\"https:\/\/liquidoz.com\">opportunity zone fund<\/a> is your next best bet.<\/p>\n<h2>OZ Funds give you time<\/h2>\n<p>There are lots of ways to incur a significant capital gains liability. Maybe you&#8217;ve sold some real estate, unloaded some cryptocurrency or even benefited from some stock market speculation. But in the case of real estate, OZ Funds give you a lot more time to make decisions than you have in a 1031 situation. The opportunity zone code says that an investor has 180 days to re-invest their capital gains in a qualified opportunity zone fund (QOF). That&#8217;s 4x longer than in a 1031.<\/p>\n<p>Further, if your fund invests in a qualified opportunity zone business (QOZB) &#8211; you can make use of the working capital provision of the code which gives a QOZB over 30 months to plan and execute a real estate transaction in an opportunity zone. All the while, you get massive tax deferrals.<\/p>\n<h2>Tax Advantages of a QOF\/QOZB<\/h2>\n<p>Investing your capital gains in a QOF or QOZB provides greater flexibility than a 1031 exchange. In a 1031, you forced to &#8220;swap till you drop&#8221; &#8211; effectively cxchanging between properties forever. But by investing your capital gains in a QOF or QOZB, you have multiple exit opportunities depending on the tax advantages you&#8217;re looking for.<\/p>\n<ol>\n<li>If you invest in a QOF or QOZB for 5 years, your capital gains taxes are reduced by 10%<\/li>\n<li>If you invest in a QOF or QOZB for 7 years, your capital gains taxes are reduced by 15%<\/li>\n<li>If you invest in a QOF or QOZB for 10 years, your capital gains taxes are eliminated.<\/li>\n<\/ol>\n<p>Yes that&#8217;s right. ELIMINATED! Unlike a 1031, where you have to hold on to some piece of real estate forever, investing in a QOF allows you to eliminate your capital gains tax burden in just 10 years.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc51c5d elementor-grid-2 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-posts--show-avatar elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-global elementor-global-11815 elementor-widget-posts\" data-id=\"dc51c5d\" data-element_type=\"widget\" data-settings=\"{&quot;cards_masonry&quot;:&quot;yes&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;cards_columns&quot;:&quot;2&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-15413 post type-post status-publish format-standard has-post-thumbnail hentry category-news-archive tag-austin tag-community tag-maufrais\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/liquidoz.com\/2024\/04\/5111-maufrais-april-24-update\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1280\" height=\"720\" src=\"https:\/\/liquidoz.com\/wp-content\/uploads\/2024\/04\/april-2024-5111-maufrais-ln-update.jpg\" class=\"attachment-full size-full wp-image-15445\" alt=\"april 2024 - 5111 maufrais ln update\" srcset=\"https:\/\/liquidoz.com\/wp-content\/uploads\/2024\/04\/april-2024-5111-maufrais-ln-update.jpg 1280w, https:\/\/liquidoz.com\/wp-content\/uploads\/2024\/04\/april-2024-5111-maufrais-ln-update-300x169.jpg 300w, https:\/\/liquidoz.com\/wp-content\/uploads\/2024\/04\/april-2024-5111-maufrais-ln-update-1024x576.jpg 1024w, https:\/\/liquidoz.com\/wp-content\/uploads\/2024\/04\/april-2024-5111-maufrais-ln-update-768x432.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" title=\"\"><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Austin<\/div>\n\t\t\t\t<div class=\"elementor-post__avatar\">\n\t\t\t<img decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/liquidoz.com\/wp-content\/uploads\/2021\/07\/liquid-icon-3-150x150.png\" class=\"avatar avatar-128 photo\" alt=\"LIQUID\" srcset=\"https:\/\/liquidoz.com\/wp-content\/uploads\/2021\/07\/liquid-icon-3-150x150.png 150w, https:\/\/liquidoz.com\/wp-content\/uploads\/2021\/07\/liquid-icon-3-300x300.png 300w, https:\/\/liquidoz.com\/wp-content\/uploads\/2021\/07\/liquid-icon-3.png 625w\" sizes=\"(max-width: 128px) 100vw, 128px\" title=\"\">\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/liquidoz.com\/2024\/04\/5111-maufrais-april-24-update\/\" >\n\t\t\t\t5111 Maufrais &#8211; April &#8217;24 Update\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tLIQUID\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t04\/24\/2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-9618 post type-post status-publish format-standard has-post-thumbnail hentry category-news-archive tag-investors tag-opportunity-zones\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/liquidoz.com\/2024\/03\/the-economic-impact-of-investment-in-us-communities\/\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"1280\" height=\"640\" src=\"https:\/\/liquidoz.com\/wp-content\/uploads\/2023\/02\/The-Economic-Impact-of-Investment.jpg\" class=\"attachment-full size-full wp-image-9737\" alt=\"The Economic Impact of Investment\" srcset=\"https:\/\/liquidoz.com\/wp-content\/uploads\/2023\/02\/The-Economic-Impact-of-Investment.jpg 1280w, https:\/\/liquidoz.com\/wp-content\/uploads\/2023\/02\/The-Economic-Impact-of-Investment-300x150.jpg 300w, https:\/\/liquidoz.com\/wp-content\/uploads\/2023\/02\/The-Economic-Impact-of-Investment-1024x512.jpg 1024w, https:\/\/liquidoz.com\/wp-content\/uploads\/2023\/02\/The-Economic-Impact-of-Investment-768x384.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" title=\"\"><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Investors<\/div>\n\t\t\t\t<div class=\"elementor-post__avatar\">\n\t\t\t<img decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/liquidoz.com\/wp-content\/uploads\/2021\/07\/liquid-icon-3-150x150.png\" class=\"avatar avatar-128 photo\" alt=\"LIQUID\" srcset=\"https:\/\/liquidoz.com\/wp-content\/uploads\/2021\/07\/liquid-icon-3-150x150.png 150w, https:\/\/liquidoz.com\/wp-content\/uploads\/2021\/07\/liquid-icon-3-300x300.png 300w, https:\/\/liquidoz.com\/wp-content\/uploads\/2021\/07\/liquid-icon-3.png 625w\" sizes=\"(max-width: 128px) 100vw, 128px\" title=\"\">\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/liquidoz.com\/2024\/03\/the-economic-impact-of-investment-in-us-communities\/\" >\n\t\t\t\tThe Economic Impact of Investment\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tLIQUID\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t03\/30\/2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-19d33955 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"19d33955\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59ea8357\" data-id=\"59ea8357\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-635f3fd7 elementor-widget elementor-widget-shortcode\" data-id=\"635f3fd7\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"2565\" class=\"elementor elementor-2565\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f378f38 elementor-section-stretched elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"f378f38\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0b4cb13\" data-id=\"0b4cb13\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c429cd elementor-widget elementor-widget-heading\" data-id=\"5c429cd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Investor Prospectus <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec5cdb6 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"ec5cdb6\" data-element_type=\"widget\" data-settings=\"{&quot;button_width&quot;:&quot;33&quot;,&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <input class=\"conditional_logic_data_js hidden\" value=\"[]\" \/>\r\n        \t\t<form class=\"elementor-form\" method=\"post\" id=\"prospectus\" name=\"PROSPECTUS\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2565\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"ec5cdb6\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-66 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"your@email.com\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-33 e-form__buttons\">\n\t\t\t\t\t<button type=\"submit\" class=\"elementor-button elementor-size-lg\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\" elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">DOWNLOAD<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>So what do you do if you\u2019re sold a property and missed the 45 day identification window? You may think your only choice is to pay the associated capital gains taxes. But you\u2019d be wrong.<\/p>\n","protected":false},"author":10,"featured_media":2281,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[48,33],"acf":[],"_links":{"self":[{"href":"https:\/\/liquidoz.com\/wp-json\/wp\/v2\/posts\/2269"}],"collection":[{"href":"https:\/\/liquidoz.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/liquidoz.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/liquidoz.com\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/liquidoz.com\/wp-json\/wp\/v2\/comments?post=2269"}],"version-history":[{"count":5,"href":"https:\/\/liquidoz.com\/wp-json\/wp\/v2\/posts\/2269\/revisions"}],"predecessor-version":[{"id":11842,"href":"https:\/\/liquidoz.com\/wp-json\/wp\/v2\/posts\/2269\/revisions\/11842"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/liquidoz.com\/wp-json\/wp\/v2\/media\/2281"}],"wp:attachment":[{"href":"https:\/\/liquidoz.com\/wp-json\/wp\/v2\/media?parent=2269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/liquidoz.com\/wp-json\/wp\/v2\/categories?post=2269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/liquidoz.com\/wp-json\/wp\/v2\/tags?post=2269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}