A Safe Harbor is a "suggestion" from the IRS. They are not substantive rules, but to the degree that auditing agents understand them, they will be applied as "Holy Writ."
The safe harbors to come out of the final I.R.C Section 1031 Regulations are as follows:
Non-Cash Security for Buyer's Performance:
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Mortgage or Deed of Trust
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Standby Letter of Credit
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Third Party Guarantee
Cash Security for Buyer's Performance:
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Qualified Escrow
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Qualified Trust
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Qualified Intermediary (the only Safe Harbor that also applies to a Simultaneous Exchange)
Growth factors or interest, exchangers may earn interest on exchange funds