In a delayed exchange, is there any limit to property value when identifying by using the Two Hundred Percent Rule?
Yes. Although you may identify any three properties of any value under the Three Property Rule, when using the Two Hundred Percent Rule there is a restriction. When identifying four or more properties, the total aggregate value of the properties identified must not exceed more than 200% of the value of the relinquished property. There is an additional exception for those whose identification does not qualify for either the Three Property or Two Hundred Percent rules. The Ninety-five Percent Exception allows the identification of any number of properties, provided the total aggregate value of the properties acquired totals at least 95% of the properties identified.
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- In a delayed exchange, is there any limit to property value when identifying by using the Two Hundred Percent Rule?
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