交换代持人 Exchange Accommodation Titleholder

关键定义 KEY DEFINITION

Exchange Accommodation Titleholder（EAT，交换住宿产权持有人）是 Reverse 1031 Exchange 中 temporary 持有 replacement property 的 entity，允许 taxpayer 先 acquire replacement 再 sell relinquished property within IRS safe harbor rules。Qualified Exchange Accommodation Agreement（QEAA）规范 EAT 安排。