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Henrico apartment complex sells for $35M via endangered 1031 exchange

Henrico apartment complex sells for $35M via endangered 1031 exchange
Jonathan Spiers photos)
While the fate of its business model hangs in the balance of a proposed federal cut to so-called 1031 exchanges, an area real estate firm with a taste for such deals is keeping them coming in the meantime.
Capital Square, which built its business on the investment property swaps allowed under Section 1031 of the U.S. Internal Revenue Code, recently unloaded a batch of apartments from its portfolio using a 1031 exchange, through which investors can defer payments of capital gains taxes from one investment property to another.
The firm last month sold the Maple Springs Apartments at 5624 Maple Run Lane, a 268-unit complex across Hungary Spring Road from Hermitage High School in Henrico. The 1980s-era property, which has 23 two-story buildings across 18 acres, went for $34.8 million in a deal that closed April 14. ....

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