May be a good year for an accountant or good tax guide....adjusting basis at sale is page 172-175 in fishmans book I have seen cited on Bo some (designed as tax for landlords) or a cpa may be worth the fee if the amount is substantial....

From my understanding, 1031's are designed to trade up like kind income property.   

I assume that would be designated as a "temporary work location" if anything.

So I am a landscape designer and have a very good working relationship with a contractor who builds most of my projects.  

I know there are legitimate education programs out there, but there are also programs designed solely to separate you from your money.

She worked with us and our designers for a year putting it together just right..

I am a licensed Interior Designer with a primary focus in commercial design.

My conclusion is that it's designed to make something look good so you can sell the property and then get out of town, without having to spend the money on a tear-out and re-pour.

I decided to change my mindset from a business purely designed as one to make money to a business that was going help families.  

IRA is a retirement account and is designed to be used during the retirement.When your father retires he can start taking distributions from his IRA and leave off of that.