Successful 1031 Strategies for Transitions: Marriage, Death & Divorce BlogMalinda OwensbySeptember 20, 2022"same taxpayer" rule, 1031, 1031 exchange, ADE, ADE1031, ADE1031-com, Atlanta Deferred Exchange, capital gains, exchange, exchange intent, IRS, like-kind exchange, primary residence, QI, qualified intermediary, real property, related parties, related party rules, Ron Raitz, Section 1031, tax consequences, tax-deferred exchangeComment