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"Above and Beyond"

Dear Ms. Gardner,

In 2007 I worked with Shana Rohde-Lynch as the listing agent for a townhouse I owned in Corte Madera. I want you to know that I could not be happier with the job she did for me. She and her assistant Christina worked well with my tenant to minimize the period from the time my tenant moved out to the time until the unit was available to show. Shana also went above and beyond what I expected in dealing with her large group of people to get my place ready for sale. Shana was on target with the right listing price and I was very happy with the short period it took to make the sale and close escrow. I have used Shana in the past to buy a townhouse in San Rafael and also had a wonderful experience then. I will call Shana again the next time I want to buy property in Marin."

Robert Liss, Corte Madera & San Rafael

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School Reports in Marin County, Tiburon, San Rafael and Novato, California

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Tax Considerations >New 1031 Exchange Rules

One of the most popular "tax deferring" strategies for real estate owners who are selling one property and acquiring another is the use of Section 1031 of the Internal Revenue Code. It is an effective way to defer paying income tax on capital gain generated by the sale of a property when you intend to reinvest the proceeds in a similar, "like-kind" property. Almost any kind of real property is considered "like-kind" with any other real property.

A recently enacted law closes what was considered a loophole in the Section 1031 rules. In some cases, owners of investment real estate have used the 1031 Exchange to swap their investment property for real estate that could be readily converted to an owner-occupied residential property. After the exchange, they made the property into their principal residence, lived in it for a couple of years, then sold it. Now the American Job Creation Act of 2004 has ruled that properties converted from a 1031 exchange property into a residence must be held and used as a principal residence for at least five years to qualify for the tax exemption. Otherwise, the basic tax-deferring benefits of 1031 exchanges remain the same.

Consult your tax advisor for more detailed information.

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Q	What 70-room East Coast mansion was built as a summer home and is known as a "Gilded Age cottage"?
A	Cornelius Vanderbilt's "Breakers" Mansion in Newport, Rhode Island, named for the waves crashing along the cliff that separates the property from the ocean.
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Shana Rohde-Lynch, REALTOR®, real estate agent and broker for Marin County, Tiburon, San Rafael and Novato, California home listings, property and land for sale - NUMBER1EXPERT(tm)

Shana Rohde-Lynch
Frank Howard Allen Realtors
511 Sir Francis Drake Blvd.
Greenbrae, CA 94904
Phone: 415-925-3225
Fax: 415-461-5489
E-Mail: shanamarin@aol.com
shanarohde@NUMBER1EXPERT.com
DRE # 01079806
Shana Rohde-Lynch has a proven track record that no other agent in Marin County can match. Shana is coming up on 22 years with Frank Howard Allen Realtors. In 2002 Shana was inducted into the Frank Howard Allen "Hall of Fame" achieving the highest honor attainable within the company. Shana was named #1 agent for all of Marin County closing 52 transactions in 2003 and 70 transactions in 2004. A top producing agent for 2005 and 2006. 2007 was one of the more challenging years in real estate and Shana, yet again came out a star as one of the #9 Agent in the county! In 2008 and 2009 Shana was in the top ten for Frank Howard Allen. Shana's expertise and extensive experience shines through. With a full support staff working exclusively for Shana, it enables her to devote more time to her clients, providing them with the utmost in fast, efficient service, and follow through. Whether you are searching for the home of your dreams, or thinking of selling it, Shana can turn your dreams into reality!

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