
Joseph M. Insalaco
Real Estate Tax Strategist
Joseph M. Insalaco is a commercial real estate broker representing exchange clients in their search for suitable replacement property(s). Specializing in net lease and tenancy-in-common properties.
Exchange clients can utilize our services in one of three ways:
- To locate the primary property(s) they exchange into
- As a back-up option on their identification form
- To absorb the residual equity or financing after the purchase of a primary property. Properties available with assumable non-recourse financing at loan-to-values of 86% or more.
For failed exchanges (full or partial), the Structured Sale strategy is available. This is based on IRC Section 453 installment sale rules and allows a client to continue to defer their gain while investing on a pre-tax basis. Investment options range from fixed insurance accounts to equities and fixed income portfolios. Up to 97% of the deferral account is available under a customized loan program.