What is the 1031(f) related-party 2-year rule, and does it catch an exchange done through my intermediary?
I want to exchange into a replacement property owned by a company my brother controls — so a related party. Someone warned me about a '2-year rule' under 1031(f) that can blow up the deferral. How does it work? And does routing the deal through a qualified intermediary or a disregarded LLC get me around it? I'd rather know the trap before I sign anything.
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