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Brain penis enlargement pill Training - Ever penis enlargement Done It?

We all know about the benefits of training. To get better at anything we need to train. There's weight training, basketball training, football training, net-ball training, hockey training, cross training - training for everything.

At some stage all of us have trained in something. Many of us jog, pump weights, perform aerobic exercises, walk and do all sorts of things to train the muscles of the body to become bigger, stronger, fitter and more capable for a chosen sport or pursuit.

We all know about the value of exercising our bodies. But how many of us train our penis enlargement review brains? Hmm. Brain training. Interesting. "What's that?" I hear you ask.

Let me start by saying that your mind manifests what comes to pass in your life. Put simply - we are what we dwell upon most of the time. You have probably heard such famous sayings as:

"As a man thinketh so is he" and "What the mind can conceive and believe the body will achieve" and "Whether you think you can or whether you think you cannot, either way you are right". It's a very complex thing this organ we call our brain.

So, back to the subject at hand - how do you train your brain? You can't take it for a walk. It cannot pump weights. You can't take a pill or a potion to make yourself instantly smarter. What can you do?

First, understand this - your brain is THE most powerful muscle in your body. Unfortunately, for most, it is also the most neglected muscle in the body.

Your brain directs everything that you do - physical, mental and spiritual. You want to walk - the brain makes this possible. You want to talk - the brain makes that possible too. You want to engage in sport - the brain synchronizes all the muscles to allow you to do so. You want to do a crossword puzzle - the brain caters for that too. It also allows multiple actions. For example your brain makes it easy for you to walk, swing your arms, hum a tune and chew gum all at the same time. The brain is indeed all-powerful.

Training the brain requires thinking about your life and being determined to make the necessary changes to make things better for yourself. I prefer to think of the brain as a super computer. If you are not achieving the results that you want you always have the option of "re-programming" your "on-board computer."

If you want to re-program your brain you penis enlargement pills will need the correct software for the task. Like a regular computer it would be pointless to expect a word processing program to perform a particular mathematical function. For that you would need a spreadsheet program. Your brain is the same. When you know how to do this you will be amazed at how easy and powerful it is. Let me give you some examples:

Let's say you want more discipline in your life - enter the discipline disk. You want more success? Easy - enter the success disk. What about your weight? Have you ever wanted to reduce your weight? Most people have. Plug in the weight disk. Whatever area of your life needs improvement you can re-program your brain to do it.

Brain training is like body training - it will improve whatever outcome you desire. Try it. You can learn much more about this at my website.

This article comes with reprint rights providing no changes are made and the resource box below accompanies it.

Bulgarian Property penis enlargement penis enlargement pill Market Insight

GOLF GRABS BULGARIA!

At the present time there are only three golf courses in the whole of Bulgaria: one at Elin Pelin, near the capital, Sofia, and two owned by Air Sofia. These are located at Ihtiman, opened in 2000, 40km from Sofia, and at Sliven, opened in 2004, 90km from the Black Sea.

Because of the increasingly rapid rise in foreign interest in Bulgaria recently, several more golf courses are proposed. One of these will be located at Razgrad, in the north-east, about 90km from the Black Sea. More are scheduled to open in the next few years: two at Kavarna and one at Primorsko, near Sozopol.

Mountain and ski areas will be represented by a golf course in the ski town of penis enlargement pills Bansko this year, and a very large golf complex between Kostenets and Borovets, the country's foremost ski resort. This is scheduled for 2007, the year of Bulgaria's entry into the European Union, and will be located at Dolna Banya, already near Bulgaria's first golf course at Ihtiman.

Bulgaria Properties Ltd has purchased almost 6 acres of prime development land adjacent to the proposed golf course at Dolna Banya. The plans are to construct about 220 apartments around a comprehensive sports complex, with access to the golf course by a short footpath. The amenities on site are to include tennis, volleyball, squash, badminton, lawn bowls, boules (boccia), shooting, archery, croquet, mountain biking, and fishing nearby. Indoor facilities will include a 140-seat main restaurant and cabaret stage, a huge main bar (perhaps the largest in Bulgaria), a sports bar with projection TV, snooker, pool, table football, table tennis, a Chinese restaurant, Indian restaurant, fast food cafeteria, pizzeria, gymnasium, sauna, massage parlour, clinic, chemist, sports shop and minimarket.

Steve Avery, a Director of Bulgaria Properties Ltd, said, �It may sound like a clich� but we really were in the right place at the right time! After two years in this business, I just couldn�t believe my luck to find such a gem. Anyone involved in this project should make a serious return on their investment.�

GENERAL OBSERVATIONS ABOUT THE BULGARIAN PROPERTY MARKET

On Borovets and Bansko generally, Steve had this to say: �Apart from having ski lifts and ski runs, these two towns are quite different from each other, and appeal to different groups of people. Bansko is an old, traditional residential town with lots of character and no fewer than 180 quaint taverns full of local people singing and dancing to a typical Bulgarian folk band. Borovets, by contrast, is purely a resort, with hotels, modern west European-style bars and night-clubs, caf�s and restaurants. Residential property and holiday homes are therefore readily available in Bansko, but not in Borovets, where the closest you can get is usually in one of the surrounding villages.

�As for property values, Bansko went mad for a period of three months at the end of 2003, with land prices doubling, and then calmed down. Many poor goatherders suddenly found that they were rich. Nothing wrong with that, I say. Since then values have been pretty steady there until now, when they�re starting to creep up again. The reason for this is that the sudden surge in foreign tourists to Bansko has left the supply of holiday accommodation woefully short of the demand. And this trend shows no sign of abating. To try to cope with it, there have sprung up many hotels and apartment projects, but it seems unlikely that even these will be able to satisfy the demand for accommodation for several years yet. As a result, the prices for such apartments range from 1,000 Euros per sq.m. for a ground-floor unit facing away from the mountains, to 1,350 Euros per sq.m. for a top-floor example with a mountain view. Yet, people buy them. I guess, because a 1 bedroom 60sq.m. apartment for �41,000 is still a far better deal than you�d get in Spain. I�ve heard developers claim that 90% of their apartments are sold within 3 weeks! I only hope that we have such luck when ours are released in June!

�In this respect Borovets, again, is different. Although it�s Bulgaria�s first and best-known ski resort, it stagnated for years� until now. The �Super Borovets� project, funded by EU, governmental, foreign and local business sources, is scheduled to run from 2005 to 2009, and will revitalise the whole region around the town to a radius of 10-12km. This has already started to affect property values in the surrounding areas. To give an example, in March 2004 we bought, unseen, a half-acre plot in a village 15km from Borovets. When I visited it, I discovered that it wasn�t suitable for building apartments; so, I put it on the market in August. By November it was sold at an 80% profit � after all costs were deducted!

�I am personally of the opinion that the �Bansko effect� could strike around Borovets at any moment. That�s the reason why Bulgaria Properties Ltd is developing four projects here, and only two in Bansko. We can sell these apartments about 15% cheaper � at the moment, anyway. Borovets must surely offer a better return on investment, regardless of the type of property bought: land, a shack, whatever. You won�t find new apartments easily, though. As far as we know, Bulgaria Properties Ltd is the only developer building them. I don�t, however, expect this monopoly to last for long.

�Bulgaria�s third ski region is at Pamporovo, which, like Borovets, is purely a resort. Funding is starting to come in, but full development, if it happens at all, is likely to follow several years behind Borovets. Its distance from Sofia (a day�s drive) makes it less attractive to visitors from north and west Europe. It is, however, popular with Greeks, because of its proximity to the frontier. One of Bulgaria�s major motorway routes to Greece will pass very close to Pamporovo, and this should boost its popularity, as well as making the Mediterranean Sea more accessible.

�Property values are lower here than in Bansko and penis enlargement review Borovets, but are creeping up gradually. I reckon that Pamporovo is a good long-term prospect; say five to ten years. The only reason why Bulgaria Properties Ltd has no developments here is because I�ll probably have retired before the boom happens.�

How does a mountain area investment compare with coastal properties?

�Significant differences yet again. Until recently, most of the investment was flooding into the northern Black Sea coast resorts, from Varna down to Sunny Beach. The area became very popular as a result of the Bulgarian government�s �Bulgaria the Beautiful� TV campaign back in the �80s, and the subsequent interest of package tour operators. Now that the north is saturated with developments, the interest has begun to creep down the coast. This is causing a steep rise in property values. They are still lower than those in the north, but the gap is closing. An investment in the south should therefore offer a better ROI.

�Don�t expect, though, the ambience of the south to become like that of the north. When I discussed the subject with the Chairman of the Bulgarian Foreign Investment Agency last year � an extremely intelligent and able young man, I must add � he told me in no uncertain terms that he did not want the south to become like the north. His very words were: �We don�t want another Benidorm.� So, prospective property purchasers need to bear this in mind, and balance their desire for more capital growth, or their willingness to accept less, with the different rental market appeal of the two regions, along with their own taste in holidays.

�There is one highly significant factor, however, which very often goes unnoticed until it is too late; and it applies to the whole coast. Most people don�t know that it freezes on the coast in winter. When they see the coastal resorts basking in the hot summer sunshine, it�s difficult to imagine snow on the ground. The entire coast simply shuts down in the winter, and nothing happens. It�s as dead as a doornail. Therefore, rental income can be fairly assured for 15 weeks, possibly 20, plus some odd bits in the shoulder seasons of April and October. The coast has a five-month season from May to September, compared to nine months in the ski areas. Those people buying only for rental income, therefore, would find the mountains far more lucrative.

� �The Times� recently published an article, saying: �Rental yields tend to be better for ski properties than those on the coast because of the longer ski season. You could expect about 12 per cent gross yield for a good ski apartment and about half that on the coast.�

�Rents vary greatly, and depend on many factors, most of which should be obvious: location, size, view, amenities. The standard of finish and the condition of the property can also determine your market quite radically. To appeal to west Europeans, and to command the highest rents, your property must be well finished and appointed, and be in tip-top condition. If it is not, you still have a market for east Europeans, who tolerate less salubrious surroundings because they pay much less, usually about half of the west European rates.

�Generally, summer rental rates on the coast equate to winter rates in the ski resorts, both seasons being about five months. Remember that you also have about four months� additional rent, though at lower rates, during the summer in the mountains. These rates should increase gradually, as the Government programmes to make the ski towns more popular for summer holidays make their mark.

�There are several Bulgarian agencies willing to manage your rental properties for you. Expect to pay about 20% of the rent as a fee.�

What about properties in the countryside?

�Not a serious contender in the ROI stakes, I think. Not if you consider the effort involved. You can pick up property very cheaply indeed in the inland areas, away from the resorts. Almost always it�ll need some kind of work; anything from a face-lift to demolition. There�s often no inner staircase to the bedrooms, no bathroom, and the toilet is in a shed in the garden. This kind of property is great for buyers who want to get away from their homeland, and disappear in the beauty of nature permanently. As a business, it could appeal to self-builders or DIY enthusiasts, prepared to do it for fun, and accept a low return on their financial and physical investment. As for rental income, forget it!�

And the cities?

�Again, there are differences, even between cities. The prime city is, of course, Sofia, the capital. Buy the right apartment here, in the right area, and you can expect a guaranteed rental return of about 12% per annum. The flavour of the month is gated communities, particularly in the south of the city. The diplomatic residential district of Vitosha is one of the best bets. There is a ready demand for luxury accommodation from diplomatic staff and executives seconded by foreign companies, usually on a long-term basis, and this demand should increase as 2007, the year of Bulgaria�s accession to the European Union, approaches. Although you should expect to pay high for such properties by Bulgarian standards, it�s still only the price of a tarted-up Victorian terraced flat in a UK provincial town.

�There�s virtually no market for tourist rentals in Sofia, as it�s probably the least interesting European capital city. It�s also very polluted, although they are trying to clean up their act, ready for EU entry in 2007.

�Plovdiv, the country�s second city, is much more pleasant. It has a quaint old town, as well as modern business districts. It therefore bridges the gap between business and tourism, as far as rentals are concerned. Plovdiv is connected to Sofia by an excellent motorway, on which you can keep the pedal to the metal, if you�re prepared to risk an on-the-spot fine of 50 Leva (about �18).

�Veliko Tarnovo is probably Bulgaria�s most touristic city, with its citadel and mediaeval ramparts. Most people who buy property here do so to make it their main home. The city itself is beautiful, and it has everything a townie needs. Drive a short distance, and you�re in some wonderful countryside. You couldn�t really make a good living from rentals, but it�s the perfect place to retire to.

�There�s one more thing which is important enough to mention: Mineral baths. These exist all over Bulgaria, the most significant being at Narechen, south of Plovdiv, and Momin Prohod, near Kostenets. Scientific studies rank Bulgaria among the foremost in Europe for hydrothermal, bioclimatic and mud treatments, sea cures and other health resources. Bulgaria is a world leader with its exceptional diversity of medicinal herbs and the excellent curative properties of its apian products. Any property near a spa should attract a premium to its sales or rental value.�

Full details about the �Super Borovets� project, price madness in Bansko, golf developments in Bulgaria, and new apartments in Bansko and Borovets can be seen at the Bulgaria Properties Ltd web site www.BulgariaProperties.net. Or you can e-mail advice@BulgariaProperties.net, or call the company at +44 (0)871 226 2296 to order a free 28-page hand-out, or just for a chat, if you prefer. They always have time for you.

Lindsey Jacobellis: The End penis penis enlargement pills enlargement review Of Snowboarding Innocence

Lindsey Jacobellis flew into the frigid Italian atmosphere as a celebrated and admired snowboarding superstar but, after an adrenalin-fueled grab at her board in mid-flight, she returned to earth in a meteoric flameout destined to make her a lock for membership in the Bonehead Hall of Shame. But her gaffe also represents a watershed moment for a sport once typified by such actions.

Snowboarding is a serious sport populated by serious athletes. Participants in competitions throughout the world work and train and sacrifice to race and win and be recognized as the best in their sport. But the ascension of snowboarding from a wild, rebellious and carefree winter activity to a corporately-sponsored, mainstream, Olympic-level competition has resulted in attitudes and expectations that are radically divergent from the once-radical personality that dominated the sport.

Lindsey Jacobellis began snowboarding in rural Roxbury, CT when she was 10-years old. Coached by her older brother, Ben, Lindsey was forced to compete against boys since there was no girls� division for the sport. This co-ed racing helped her develop a highly competitive spirit. Leading up to the Olympics review of penis enlargement products she trained with the American men since she is the only U.S. woman competing in snowboard cross. She is, quite simply, the best women�s snowboard cross racer in the world. But, as a result of her fall in the Italian Alps, she will not be an Olympic champion in 2006.

What Lindsey Jacobellis will be, to many, is a showboating hot dog. She will be derided for being cocky, over-confidant and foolish. One television reporter stated that Lindsey had left a �blemish on the sport of snowboarding.� Another said that the �nation�s hope for a gold medal� in this event rested �solely on her shoulders.� Her agent is probably on suicide watch after seeing his dreams of gold medal endorsement deals get swept away in an avalanche of shattered dreams.

And how does Lindsey feel about all of this? "I went for the jump because I was having fun," she said. "Snowboarding is fun, and I wanted to share that with the crowd. ... I was caught up in the moment and forgot that I had to race.�

Poor Lindsey. Doesn�t she realize that competing at this level is not supposed to be fun? That getting �caught up in the moment� was a reckless, selfish and careless demonstration of na�ve exuberance? How could Lindsey have been so irresponsible that she would have allowed the thrill of flying down a frosty hill, free, fast and in first-place by a snowboarding mile penis enlargement products, to be manifested in a flamboyant maneuver for which snowboarders used to be hailed?

�Used to be�� That is the operative phrase at the moment. Snowboarding has come of age. Millions are watching world-class athletes compete for gold, silver and bronze. Fame and fortune await the winners. Only memories of a temporary place on the world stage await the rest. But Lindsey Jacobellis will forever straddle the chasm between Olympic winners and Olympic losers. She now carries the weight of Olympic silver around her neck and the stigma of Olympic failure on her competitive resume.

By her self-inflicted disaster, Lindsey Jacobellis has elevated snowboarding to a premier winter sport. No longer will the freewheeling, high-flying, �hey dude, watch this,� X Game-style mentality apply to competitive snowboarding. It�s about winning and money and national honor and endorsements. Getting ramped up and having fun are no longer permissible attitudes for the sport.

Dude, this is serious!

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The Winter Olympics and America seem only to be fair weather friends ...

Underwhelming television ratings for the recently completed games in Turin indicate that the USA is only inclined to watch when their athletes are winning. Specifically, they watch when they expect to see certain athletes winning. Those would be the athletes who have been heavily hyped in the run-up to the Games.

Two examples of this point are skater Nancy Kwan and skiier Bode Miller. Both are definitely capable of winning any competition they enter. Both were considered favorites to earn medals in Turin. As a result, both experienced extensive publicity campaigns that were not of their own making. Both, however, failed to meet expectations; Kwan had to withdraw from her competition due to injury and Miller's medal chase went 0-for-5 in his events.

NBC Sports, holder of the American broadcast rights sizegenetics penis enlargement device, was left with a star-crossed presentation. The spectre of total failure is not 'must see' TV.

This is one of the primary differences between how the Olympics are perceived in the USA as opposed to the rest of the world. Perhaps it's a holdover from the Cold War, when the Soviets and Americans actually believed a superior medal count proved a superior socio-economic system. Even though the Soviet lie was ultimately proved via populism, it's possible the Americans never did change their mindset.

Winning has an important place in life, not just in the USA, but everywhere. So does coping with loss. That is not the key here. Neither is the fact that the American way is littered with overzealous win-at-all-cost Little League coaches, sports-meddling dads and stage moms.

The important delineation of note is that, in the USA, it's vital as to who wins. Star power is amplified by the American media. This factor, for example, is what took the National Basketball Association from a sporting afterthought whose championship series was broadcast on a late-night tape-delay basis as recently as the late 1970s to a media spectacle in the early 1980s. That's when the league decided to focus on two new talents, Larry Bird and Magic Johnson, promoting them instead of their teams.

It worked.

It worked even better when Michael Jordan followed them.

Still, these are exceptional athletes who don't come around that often. When their careers are over, it's rare when another exceptional athlete is there to replace them. There is usually a cotillion of pretenders, but they prove to be just that.

Ask the NBA.

They've attempted to promote others, but the general public is wise enough to discern the difference between 'exceptional' and 'talented enough to be a professional.' So, the focus on star power now has NBA ratings in decline. They've been hoisted on their own petard, so to speak.

In the duration, though, other sports in the USA noted the NBA's initial success and attempted to emulate it by promoting star power of their own. The practice of putting a name forward became a foundation of almost every national publicity campaign for sporting endeavors. Logically, it was something to which the American sporting public became accustomed.

In events such as the Olympics, where not every sport listed is a household thought in the USA, it's clear that NBC felt a strong need to insert star power. Their secondary tactic was similar and successful to an extent in previous years, namely, focus on a human interest story to emotionally attach the viewer to a participant. Ultimately, though, there will be more regular-life athletes getting medals than those who overcame obstacles in their lives.

Other countries --- even 'winter' nations such as Canada, Russia and the Scandinavians --- emphasize the competition over the competitors. They appreciate the skill of the sport. Television ratings throughout Europe were excellent, with only the Germans amassing a large medal haul (they were the overall winners in that category, incidentally). They took note of stars, of course, but it mattered little that those stars were from other countries. They took serious pride in their own stars, of course, but recognized them as a part of a bigger picture rather than that picture serving as a backdrop for them.

It's not only a refreshing difference, but a logical one. Especially when a network needs to cover the rights fees being charged by the Olympic movement.

NBC Sports has announced it will show a profit on its Turin package, most probably because much of the advertising was pre-sold with little provision for ratings-influenced price fluctuations. That tactic worked because of the American success in the previous Winter Games; coincidentally, they were held in Salt Lake City. It may not be so effective for their 2010 Winter Games package when the current ratings are pushed back in their face.

The NBC coverage in Turin excellent from a presentation standpoint. They used the cable networks in their stable --- CNBC, MSNBC and USA --- to great extent, so if one wanted to watch a particular event, odds were that it was being shown somewhere. The only drawback was, these events were not promoted nearly as well as the perceived 'star power' attractions. Only a devotee would seek the coverage. That is not a strategy that optimizes strong viewership.

The American media has conditioned its public to expecting charasmatic competition. The Olympic movement expects spirited competition. The American networks groan when smaller-market teams advance to a championship series; they'd prefer a New York - Los Angeles meeting any day. The Olympic movement rejoices when smaller-country teams achieve such a standing; Sweden-vs-Finland in the men's hockey final sent ratings through the roof in those countries, but it did well in most other nations, too, as the game itself was nothing short of spectacular in both drama and skill.

It's already clear that this era will penis enlargement with vigrx plus be known in history as the CyberCentury. The world is more accessible to everyone more than ever before. It only makes sense that viewer interest can expand beyond the parameters of star power to the entire experience of a competition. Other countries' media have always known this. Manchester United, for example, is still a major draw without David Beckham, and when he ultimately moves from Real Madrid, the same will be said again.

When the American media re-discovers that it's the competition --- not just the star competitors --- that make sports attractive to viewers, the Winter Olympics will once again enjoy a resurgence of ratings popularity in the USA. Such a realization would be a welcome breath of fresh air, even during those winter days when you can see it.

Funerals - penis enlargement penis enlargement pills review Eastern Star Service

In this article we're going to briefly discuss an offshoot of the Masonic service, one for women called the Eastern Star Funeral Service.

The Eastern Star organization is an offshoot of the Masons for women. The reason for this is that a woman can't become a Mason. The reasons why, at least for this article, are unimportant. However, there is an organization for women who want to be a part of the Masonic community. That organization is the Eastern Star. The only requirement for becoming a member of the Eastern Star is that the woman has to be the descendent of a Mason. Yes, there is a catch. Your father or grandfather or husband or somebody in your family has to be a Mason himself. If this one condition is met and you then become a member of the Eastern Star you are then entitled to an Eastern Star memorial service.

So how does one qualify for an Eastern Star funeral service? Well, when a member of the Eastern Star in good standing, dies, they are entitled to this service. Good standing means that their dues are paid up in full and have no Masonic charges filed against them.

When an Eastern Star member dies the chapter to which they belong sends a floral arrangement to the funeral home. This arrangement is in the shape of a five pointed star and with the mystical colors of the order.

Before the actual service takes place however, the members of the chapter meet at their chapter building for what they call a draping ceremony. At this ceremony their alter is draped in black and a special opening of the chapter is then performed. This is, in many cases, done just once during the year penis enlargement products to commemorate all the members who have died that year. After the draping at the chapter the members then proceed to the funeral home.

At the home there is a special Eastern Star service. It is very similar to the Masonic service in some respects but very different in others. For one thing, where the Masonic service is memorized, the Eastern Star service is read from what is called a book of ritual. This book contains the entire Eastern Star funeral service and must be read word for word.

In a Masonic service one person does the reading, but in an Eastern Star service there are many readers. The readings are done by various members of the fraternity who occupy specific stations as officers. Each officer reads a part assigned to their station. Each individual part is rather short but putting them all together the actual service can run 15 to 20 minutes.

After the service is over the members of the chapter pay their final respects to the deceased and process out of the funeral home room. Afterwards they will meet with the family and friends of the deceased, many who are probably Eastern Star members themselves of other chapters.

The Eastern review of penis enlargement products Star funeral service is one of the most beautiful services of any kind that a person could attend. It is something of which the order of Eastern Star can and should be very proud of.

Preserve review of penis enlargement products Equity, Build for the Future Using a penis enlargement products 1031 Tax Exchange

Thinking of trading up on an investment resort property? If so, look into 1031 Tax Exchanges (based on IRS Code Section 1031), which allow taxpayers to defer taxes on capital gains resulting from the sale of investment real estate, often a sizable sum since combined Federal and State taxes can run as high as 38 percent.

With an exchange, owners are able to preserve equity, while still selling the property. The underlying concept is that an exchange of like-kind property for like-kind property does not generate funds, which can be taxed since the profits go directly into the new or replacement property. To accomplish this, sellers hire a Qualified 1031 Intermediary (QI) to document the sale as an exchange and to receive the funds from the sale. The QI then delivers the funds directly to the closing agent for the replacement property who deeds the property to the taxpayer.

Central to a 1031 Exchange is the interpretation of like-kind property. While the common assumption is that like-kind implies land for land or a condominium for a condominium swap, the interpretation of like kind is actually less literal. Rather, it defines like kind as meaning that both the replacement and the original property must be used as penile enlargement an investment. So land, condominiums, single-family homes and motels can all be exchanged for one another as long as they are used in the exchanger's business or held as an investment. The amount of debt held on the replacement property must be the same as the amount of debt on the original.

1031 Exchanges are complex mechanisms and like all IRS requirements very specific. For example, exchangers have 45 days from closing to identify properties they intend to purchase and 180 days to complete the purchase. Purchase and Sale agreements must include verbiage indicating the intent to affect a 1031 Exchange.

The 45-day time frame used to be onerous for sellers. Now, they can opt for a Reverse Exchange, in which an additional third party called "the exchange accommodation title holder" (EAT) acquires title to the replacement property until the original property sells. Reverse Exchanges shift the 45- and 180-day time frame to the selling side of the transaction. With an Improvement Exchange, which also uses an EAT to hold the replacement property, sellers can build investment properties from the ground up or improve existing properties. The improvements have to be built and paid for during the 180-day period.

If you are interested in a 1031 Exchange, the first step is to consult your tax advisors as well as an attorney or CPA who is knowledgeable with 1031 Exchanges. Make sure that your real estate professional knows you plan to conduct an exchange and be sure that he or she is familiar not only with the process top enlargement products but also with the specific documentation and time frame mandated by the IRS.

This article is intended to inform readers, but does not constitute any financial or legal advice.