1031 Exchange holding-period issue: "Unsolicited Offer You Can’t Refuse? How to Avoid a Big Tax Hit When Selling Unexpectedly," by Dave Foster

Concerning the 1031 Exchange holding period, documented intent is key. See:"Unsolicited Offer You Can’t Refuse? How to Avoid a Big Tax Hit When Selling Unexpectedly," by Dave Foster. Dave does a nice job of spelling it out.