<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=us-ascii"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:Webdings;
panose-1:5 3 1 2 1 5 9 6 7 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
p.msochpdefault, li.msochpdefault, div.msochpdefault
{mso-style-name:msochpdefault;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
span.emailstyle17
{mso-style-name:emailstyle17;
font-family:"Calibri",sans-serif;
color:windowtext;}
span.EmailStyle21
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
font-family:"Calibri",sans-serif;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-family:"Arial",sans-serif;color:black'>That is what I always understood. PC insisted that the exchange company said it was ok. I told them that exchange companies do not provide tax advice and </span><span style='font-family:"Arial",sans-serif'>advised <span style='color:black'>them to di</span>s<span style='color:black'>cuss with their CPA.</span> <span style='color:black'><o:p></o:p></span></span></p></div><div><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:black'>Get <a href="https://aka.ms/ghei36">Outlook for Android</a><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:black'><o:p> </o:p></span></p></div><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="98%" align=center></div><div id=divRplyFwdMsg><p class=MsoNormal><b><span style='color:black'>From:</span></b><span style='color:black'> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> on behalf of Craig Gourley <<a href="mailto:craig@glgmail.com">craig@glgmail.com</a>><br><b>Sent:</b> Friday, July 12, 2019 11:11:36 AM<br><b>To:</b> WSBA Real Property Listserv<br><b>Subject:</b> Re: [WSBARP] 1031 Exchange of Vacation or secondary Home</span> <o:p></o:p></p><div><p class=MsoNormal> <o:p></o:p></p></div></div><div><div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-family:"Arial",sans-serif;color:black'>Vacation yes, certain special rules apply. Second home no. Key is asset must be held for income or investment purposes. Can't be entirely for personal use. Give me a call with any 1031 questions. I have been teaching it nationally since 1987. Thanks, Craig 360 568 5065<o:p></o:p></span></p></div><div><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:black'>Get <a href="https://aka.ms/ghei36">Outlook for Android</a><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Arial",sans-serif;color:black'><o:p> </o:p></span></p></div><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="98%" align=center></div><div id=divRplyFwdMsg><p class=MsoNormal><b><span style='color:black'>From:</span></b><span style='color:black'> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> on behalf of <a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a> <<a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a>><br><b>Sent:</b> Wednesday, July 10, 2019 4:53:41 PM<br><b>To:</b> 'WSBA Real Property Listserv'<br><b>Subject:</b> [WSBARP] 1031 Exchange of Vacation or secondary Home</span> <o:p></o:p></p><div><p class=MsoNormal> <o:p></o:p></p></div></div><div><div><p class=MsoNormal>Are 1031 Exchanges done with vacation or secondary Homes?<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><span style='color:black'> </span><o:p></o:p></p><p class=MsoNormal><b><span style='color:#385623'>Nestor Gorfinkel, Attorney at Law </span></b><o:p></o:p></p><p class=MsoNormal><b><span style='color:#385623'>Admitted to practice law in Washington & Florida </span></b><o:p></o:p></p><p class=MsoNormal><b><span style='color:#385623'>Florida Civil-Law (International) Notary</span></b><o:p></o:p></p><p class=MsoNormal><b><span style='color:#385623'>Puget Property Legal Services</span></b><o:p></o:p></p><p class=MsoNormal><b><span style='color:#1C2B12'>2018 156th Ave NE</span></b><o:p></o:p></p><p class=MsoNormal><b><span style='color:#1C2B12'>Bellevue, WA 98007</span></b><o:p></o:p></p><p class=MsoNormal><b><span style='color:#385623'>Tel. (425) 961-0519</span></b><o:p></o:p></p><p class=MsoNormal><b><span style='color:#385623'>Fax. (888) 522-3601</span></b><o:p></o:p></p><p class=MsoNormal><b><span style='color:black'> </span></b><o:p></o:p></p><p class=MsoNormal><b><span style='color:black'> </span></b><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'>ATTENTION - </span></b><b><span style='font-size:10.0pt'>This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged. If you are not the intended recipient, you must not review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone numbers provided herein and delete this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.</span></b><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'> </span></b><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:24.0pt;font-family:Webdings;color:#009900'>P</span></b><b><span style='font-size:24.0pt;color:#009900'> </span></b><b><span style='font-size:9.0pt;font-family:"Verdana",sans-serif;color:#009900'>Please consider the environment before printing this e-mail.</span></b><o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p></div></div></div></div></body></html>