26. Must I receive all identified properties?

Only if you have relied on the 95% Rule. In other words, if you have identified more than three properties which have aggregate fair market values more than 200% of the fair market value of the relinquished property. In such circumstances, the technical requirement is satisfied if you acquire 95% of the identified property. This rule however, is difficult to follow, as just one problem with one identified property could prevent you from acquiring 95% of all identified property.

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