Atlanta Deferred Exchange
The ADE Difference

Other

Besides real estate and personal property, the other types of property that are approved for 1031 treatment fall into the two categories.

Besides real estate and personal property, the other types of property that are approved for 1031 treatment fall into the category of:

a. Intangible, non-depreciable personal property such as patents, copyrights and trademarks;

b. Non-depreciable personal property such as art, antiques and coin collections.

While there is little guidance regarding these transactions, particularly as it relates to like-kind issues, we are well versed in handling this type of exchange. For instance we have handled transactions on collectible cars and rare musical instruments.