Withholding 10% of the gross sale price can significantly complicate the timing of your reinvestment through a 1031 Exchange since a big part of your net proceeds may be held back.

Complications with Including the Installment Note in the 1031 ExchangeStructuring and closing the relinquished property sale transaction with the seller carry-back installment note included as part of your 1031 Exchange is the easy part. 

I think its a little more complicated due to the owners current situation.  

Im sure taxes get complicated? 

@John Carter I know being in the military can make things complicated.

No complicated business structuring, slow access to money, high fees, etc.It would be easier to use tools like seller financing, HELOCs on rental properties, partnering, etc. to snowball assets.It would allow us to retire when we want/are able to, without the 59 ½ age restriction.ConsTaxes and penalties, likely leaving only ~$100k of the original $150k.So, my esteemed BP peeps…what do you think?

Not trying to do anything complicated like rezoning or anything.

I made my post too complicated.  

The article is dumbing down a complicated idea (loan pricing) and it is not really doing a good job.  

But when you leave the government, you can roll a TSP or a 401K into an IRA, which then can be converted to Roth if not already a Roth.The rules are complicated and make sure that you do everything by the book, or your IRA could be blown up and that is a specific target of interest for the IRS.