31 C.F.R. 1031.320(b)(2)(ii)
Exemption: Transfer Resulting from Death
Property transfers that happen because someone died, including inheritance, survivorship, and trust distributions triggered by death, are exempt from RRE reporting.
Exemptions
Exemption reference library
31 C.F.R. 1031.320(b)(2)(iii)
Exemption: Divorce or Dissolution Transfers
Property transfers that happen as part of a divorce or dissolution of marriage are exempt when they are directly tied to the legal proceedings.
31 C.F.R. 1031.320(b)(2)(v)
Exemption: U.S. Court-Supervised Transfers
Property transfers that are directly supervised by a U.S. court, such as receivership sales or court-ordered liquidations, may be exempt.
31 C.F.R. 1031.320(b)(2)(vii)
Exemption: Transfer to Qualified Intermediary (1031 Exchange)
When property is transferred to a qualified intermediary as part of a tax-deferred 1031 exchange, that specific transfer leg may be exempt.
31 C.F.R. 1031.320(b)(2)(viii)
Exemption: No Reporting Person in the Cascade
If you walk through all seven tiers of the reporting cascade and nobody performed any of those functions, no one has a filing obligation.