Research & publications
Practical perspectives on U.S. trade, tax and cross-border planning.
Articles
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The §1031 Transaction and DSTs – Part 2: Using a Delaware Statutory Trust as Replacement Property
How a Delaware Statutory Trust can serve as replacement property in a 1031 exchange: why it qualifies under Rev. Rul.
Cynthia Wu · 6 min read -
The § 1031 transaction and DSTs –Part 1
By Cynthia WuKnowing I am a tax attorney, a friend of mine has written to me seeking guidance on a real estate transaction.
Cynthia Wu · 14 min read -
FBAR Questions Answered: Who Files, What Counts, and What Happens If You Missed It
Plain answers on FinCEN Form 114: the $10,000 test, which accounts count, joint and trust accounts, deadlines, current penalty amounts after Bittner, and how to fix past years.
Cynthia Wu · 6 min read -
Tax Implications of Transferring Real Property
By Cynthia Wu Reassessment and Change of OwnershipRegular transferA “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is…
Cynthia Wu · 7 min read
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