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	<title>Section 1031 for Investors &#38; Professionals</title>
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	<description>The Power of Section 1031</description>
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		<title>Section 1031 for Investors &#38; Professionals</title>
		<link>http://irc1031.wordpress.com</link>
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		<item>
		<title>President Declares Disaster in Vermont</title>
		<link>http://irc1031.wordpress.com/2011/09/17/president-declares-disaster-in-vermont/</link>
		<comments>http://irc1031.wordpress.com/2011/09/17/president-declares-disaster-in-vermont/#comments</comments>
		<pubDate>Sat, 17 Sep 2011 15:33:53 +0000</pubDate>
		<dc:creator>John Hamrick</dc:creator>
				<category><![CDATA[Section 1031 Basics]]></category>
		<category><![CDATA[Tax Advisories]]></category>
		<category><![CDATA[Tax Reporting]]></category>

		<guid isPermaLink="false">http://irc1031.wordpress.com/?p=804</guid>
		<description><![CDATA[Only in certain circumstances are the 45 and 180 day Section 1031 time limits extended. <a href="http://irc1031.wordpress.com/2011/09/17/president-declares-disaster-in-vermont/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=irc1031.wordpress.com&amp;blog=7648148&amp;post=804&amp;subd=irc1031&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">John Hamrick</media:title>
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		<title>Alaska, Idaho, South Dakota&#8230;..</title>
		<link>http://irc1031.wordpress.com/2011/09/17/another-pin-in-our-map/</link>
		<comments>http://irc1031.wordpress.com/2011/09/17/another-pin-in-our-map/#comments</comments>
		<pubDate>Sat, 17 Sep 2011 15:33:13 +0000</pubDate>
		<dc:creator>John Hamrick</dc:creator>
				<category><![CDATA[Just for fun]]></category>

		<guid isPermaLink="false">http://irc1031.wordpress.com/?p=802</guid>
		<description><![CDATA[We Have Another Pin in Our Map! Many of the readers of this newsletter are past clients, clients who we have never met.  We hasten to point out that we welcome visits by clients and their advisors, but many of &#8230; <a href="http://irc1031.wordpress.com/2011/09/17/another-pin-in-our-map/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=irc1031.wordpress.com&amp;blog=7648148&amp;post=802&amp;subd=irc1031&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">John Hamrick</media:title>
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			<media:title type="html">idaho</media:title>
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		<title>Will Section 1031 Be Around for the Long Run?</title>
		<link>http://irc1031.wordpress.com/2011/09/17/will-section-1031-be-around-for-the-long-run/</link>
		<comments>http://irc1031.wordpress.com/2011/09/17/will-section-1031-be-around-for-the-long-run/#comments</comments>
		<pubDate>Sat, 17 Sep 2011 15:32:35 +0000</pubDate>
		<dc:creator>John Hamrick</dc:creator>
				<category><![CDATA[Section 1031 Basics]]></category>

		<guid isPermaLink="false">http://irc1031.wordpress.com/?p=800</guid>
		<description><![CDATA[At first glance, one might be tempted to say that Section 1031 is an overly generous provision of the tax code whose time has passed.  But wait:  Section 1031 was first passed into law on March 8, 1921, in the &#8230; <a href="http://irc1031.wordpress.com/2011/09/17/will-section-1031-be-around-for-the-long-run/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=irc1031.wordpress.com&amp;blog=7648148&amp;post=800&amp;subd=irc1031&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">John Hamrick</media:title>
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		<title>Edmund &amp; Wheeler Facilitates Exchange of the 1697 &#8220;Molitor Strad&#8221;</title>
		<link>http://irc1031.wordpress.com/2010/12/10/edmund-wheeler-facilitates-exchange-of-the-1697-molitor-strad/</link>
		<comments>http://irc1031.wordpress.com/2010/12/10/edmund-wheeler-facilitates-exchange-of-the-1697-molitor-strad/#comments</comments>
		<pubDate>Fri, 10 Dec 2010 13:57:40 +0000</pubDate>
		<dc:creator>John Hamrick</dc:creator>
				<category><![CDATA[Section 1031 Basics]]></category>

		<guid isPermaLink="false">http://irc1031.wordpress.com/?p=776</guid>
		<description><![CDATA[From 1695 to 1725 Antonio Stradivari hand crafted his finest instruments. He built some 1,100 instruments during this time (not all were violins)  some estimates indicate that there are still over 600 of these instruments still in existence. Recently, the Molitor Strad &#8230; <a href="http://irc1031.wordpress.com/2010/12/10/edmund-wheeler-facilitates-exchange-of-the-1697-molitor-strad/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=irc1031.wordpress.com&amp;blog=7648148&amp;post=776&amp;subd=irc1031&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>1</slash:comments>
	
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			<media:title type="html">John Hamrick</media:title>
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			<media:title type="html">Antonio Stradivari</media:title>
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	</item>
		<item>
		<title>NH DRA Gives Refunds &#8211; TIR 2010-009</title>
		<link>http://irc1031.wordpress.com/2010/10/19/nh-dra-gives-refunds-tir-2010-009/</link>
		<comments>http://irc1031.wordpress.com/2010/10/19/nh-dra-gives-refunds-tir-2010-009/#comments</comments>
		<pubDate>Tue, 19 Oct 2010 17:50:57 +0000</pubDate>
		<dc:creator>John Hamrick</dc:creator>
				<category><![CDATA[Tax Advisories]]></category>
		<category><![CDATA[Disregarded Entity in NH]]></category>
		<category><![CDATA[NH DRA]]></category>
		<category><![CDATA[Section 1031]]></category>
		<category><![CDATA[Single Member LLC]]></category>

		<guid isPermaLink="false">http://irc1031.wordpress.com/?p=760</guid>
		<description><![CDATA[By John D. Hamrick Please TIR 2010-009 outlining the ability for a taxpayer who got snared in the New Hampshire DRA audit of Section 1031 exchanges to get there money refunded!  How sweet it is! Filed under: Tax Advisories<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=irc1031.wordpress.com&amp;blog=7648148&amp;post=760&amp;subd=irc1031&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">John Hamrick</media:title>
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		<item>
		<title>George Foss to the Rescue</title>
		<link>http://irc1031.wordpress.com/2010/09/20/george-foss-to-the-rescue/</link>
		<comments>http://irc1031.wordpress.com/2010/09/20/george-foss-to-the-rescue/#comments</comments>
		<pubDate>Mon, 20 Sep 2010 20:13:24 +0000</pubDate>
		<dc:creator>John Hamrick</dc:creator>
				<category><![CDATA[Section 1031 Basics]]></category>

		<guid isPermaLink="false">http://irc1031.wordpress.com/?p=755</guid>
		<description><![CDATA[By John D. Hamrick A few weeks ago Governor Lynch signed into Law SB483, which in a nutshell reversed an aggressive move by the NH Department of Revenue Administration (DRA) to tax Section 1031 exchanges with an 8.5% Business Profits &#8230; <a href="http://irc1031.wordpress.com/2010/09/20/george-foss-to-the-rescue/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=irc1031.wordpress.com&amp;blog=7648148&amp;post=755&amp;subd=irc1031&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">John Hamrick</media:title>
		</media:content>

		<media:content url="http://irc1031.files.wordpress.com/2010/09/george-foss-and-john-lynch.jpg" medium="image">
			<media:title type="html">George Foss and John Lynch</media:title>
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		<item>
		<title>Splitting Heirs</title>
		<link>http://irc1031.wordpress.com/2010/07/19/splitting-heirs/</link>
		<comments>http://irc1031.wordpress.com/2010/07/19/splitting-heirs/#comments</comments>
		<pubDate>Mon, 19 Jul 2010 15:06:21 +0000</pubDate>
		<dc:creator>John Hamrick</dc:creator>
				<category><![CDATA[Investing]]></category>
		<category><![CDATA[Real Estate Investing]]></category>
		<category><![CDATA[Section 1031 Basics]]></category>
		<category><![CDATA[estate planning]]></category>
		<category><![CDATA[Investments]]></category>
		<category><![CDATA[passive real estate investments]]></category>
		<category><![CDATA[Section 1031]]></category>

		<guid isPermaLink="false">http://irc1031.wordpress.com/?p=411</guid>
		<description><![CDATA[The transfer of wealth from one generation to another will hit its peak in just a few years and understanding the tax impact on the heirs is an important consideration. <a href="http://irc1031.wordpress.com/2010/07/19/splitting-heirs/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=irc1031.wordpress.com&amp;blog=7648148&amp;post=411&amp;subd=irc1031&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">John Hamrick</media:title>
		</media:content>

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			<media:title type="html">Splitting Heirs</media:title>
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	</item>
		<item>
		<title>Governer Lynch Signs SB 483!</title>
		<link>http://irc1031.wordpress.com/2010/07/09/governer-lynch-signs-sb-483/</link>
		<comments>http://irc1031.wordpress.com/2010/07/09/governer-lynch-signs-sb-483/#comments</comments>
		<pubDate>Fri, 09 Jul 2010 15:14:52 +0000</pubDate>
		<dc:creator>George Foss</dc:creator>
				<category><![CDATA[NH DRA SMLLC Situation]]></category>
		<category><![CDATA[Tax Advisories]]></category>
		<category><![CDATA[Disregarded Entity in NH]]></category>
		<category><![CDATA[NH DRA]]></category>
		<category><![CDATA[NH DRA SMLLC]]></category>
		<category><![CDATA[NH TAX ADVISORY]]></category>
		<category><![CDATA[Section 1031]]></category>
		<category><![CDATA[Tax Considerations]]></category>

		<guid isPermaLink="false">http://irc1031.wordpress.com/?p=717</guid>
		<description><![CDATA[SB 483 has been signed by Governor Lynch of New Hampshire. For the past two years the state of New Hampshire has been attempting to collect taxes from investors who utilized Section 1031 and in the process changed their entity to a federally recognized disregarded entity. George Foss of Edmund &#38; Wheeler, Inc. and the New Hampshire Association of Realtors was instrumental in championing this effort.  <a href="http://irc1031.wordpress.com/2010/07/09/governer-lynch-signs-sb-483/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=irc1031.wordpress.com&amp;blog=7648148&amp;post=717&amp;subd=irc1031&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>4</slash:comments>
	
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			<media:title type="html">George Foss</media:title>
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		<item>
		<title>Risk &amp; Reward &#8211; Stock Vs. Real Estate</title>
		<link>http://irc1031.wordpress.com/2010/06/10/risk-reward-stock-vs-real-estate/</link>
		<comments>http://irc1031.wordpress.com/2010/06/10/risk-reward-stock-vs-real-estate/#comments</comments>
		<pubDate>Thu, 10 Jun 2010 17:06:50 +0000</pubDate>
		<dc:creator>George Foss</dc:creator>
				<category><![CDATA[Investing]]></category>
		<category><![CDATA[Real Estate Investing]]></category>
		<category><![CDATA[Section 1031 Basics]]></category>
		<category><![CDATA[Investments]]></category>
		<category><![CDATA[Section 1031]]></category>
		<category><![CDATA[Stocks v. Real Estate]]></category>
		<category><![CDATA[Tax Considerations]]></category>

		<guid isPermaLink="false">http://irc1031.wordpress.com/?p=204</guid>
		<description><![CDATA[In a perfect world your investment portfolio would contain a combination of Real Estate, Stocks, Bonds, Mutual Funds and Cash providing both long-term and short-term instruments. Diversification of your assets is key to riding out the peaks and valleys of &#8230; <a href="http://irc1031.wordpress.com/2010/06/10/risk-reward-stock-vs-real-estate/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=irc1031.wordpress.com&amp;blog=7648148&amp;post=204&amp;subd=irc1031&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">George Foss</media:title>
		</media:content>

		<media:content url="http://irc1031.files.wordpress.com/2009/06/risk-reward.gif" medium="image">
			<media:title type="html">Risk Reward - Stock Vs. Real Estate</media:title>
		</media:content>
	</item>
		<item>
		<title>What&#8217;s In a Name?</title>
		<link>http://irc1031.wordpress.com/2010/05/25/whats-in-a-name/</link>
		<comments>http://irc1031.wordpress.com/2010/05/25/whats-in-a-name/#comments</comments>
		<pubDate>Tue, 25 May 2010 16:26:55 +0000</pubDate>
		<dc:creator>George Foss</dc:creator>
				<category><![CDATA[Disregarded Entity]]></category>
		<category><![CDATA[Section 1031 Basics]]></category>
		<category><![CDATA[Tax Reporting]]></category>
		<category><![CDATA[Disregarded Entities]]></category>
		<category><![CDATA[Identity of Taxpayer]]></category>
		<category><![CDATA[Section 1031]]></category>
		<category><![CDATA[Single Member LLC]]></category>

		<guid isPermaLink="false">http://irc1031.wordpress.com/?p=112</guid>
		<description><![CDATA[If you are conducting a Section 1031 Exchange, “what’s in a name” can be the difference between a successful exchange and one that will fail on its face.  This provision, called the Identity of Taxpayer Rule,  requires that the same &#8230; <a href="http://irc1031.wordpress.com/2010/05/25/whats-in-a-name/">Continue reading <span class="meta-nav">&#8594;</span></a><img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=irc1031.wordpress.com&amp;blog=7648148&amp;post=112&amp;subd=irc1031&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">George Foss</media:title>
		</media:content>

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			<media:title type="html">WhatsInaName</media:title>
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