What is deferral benefits?
Tax advantages from postponing tax rather than avoiding it: principally depreciation, like-kind exchanges (Section 1031), and Opportunity Zone reinvestment. The tax returns later, often at sale.
Where you will use it: this term comes up in the Real Estate Finance course, and the full course glossary collects every term in one place.
Related terms
From the free Real Estate Finance course by Devon Coombs, CPA, MBA.