They have a place they could potentially close on by the end of the year, but its new construction and the closing is subject to change based on the builder (and the area was just in the path of Beryl, so that timeline could have been impacted), so if that's the only thing they're thinking of exchanging into, I'm inclined to suggest they consider consuming the losses now for simplicity's sake, especially if the exchange timeline can't be guaranteed to work out.

View report*This link comes directly from our calculators, based on information input by the member who posted.

If you'd like something free, you could create a Google form and text or email a link to your questionnaire for people to complete when you collect their contact info.~ Lindsey

With your link, I finally was able to find events that people are actually attending.  

. 🙂  Guests will also appreciate having had a more local experience due to these relationships.To boost your Google search results without additional ad spend, add links to these partner businesses on your website and have them do the same. 

But hey, the rent is guaranteed...

There is no way you can guarantee staying in your timeline.

I will check out the link you sent.

QI is telling my friend (buyer) this would not constitute a taxable boot as the money is not guaranteed to the buyer. 

Whats the actual treatment plan and guarantee?