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  <url><loc>https://breakwaterexchange.com/glossary/dealer-property-held-primarily-for-sale/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/direct-deeding/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/disaster-postponement-rev-proc-2018-58/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/disqualified-person/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/disregarded-entity/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/documentary-stamp-tax/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/double-net-lease/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/due-diligence-fee/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/equity-in-an-exchange/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/equity-multiple/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/estoppel-certificate/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/exchange-accommodation-titleholder/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/exchange-agreement/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/exchange-first-vs-exchange-last/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/exchanged-basis-and-excess-basis/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/exchanger-taxpayer/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/facilitator-accommodator/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/finra/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/form-3115/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/form-8288-b/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/form-8594/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/form-8949-real-estate/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/form-8997/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/ftb-form-3840/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/g6-limitations/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/grantor-letter/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/grantor-trust/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/gross-lease/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/holding-period-1031/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/identification-notice/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/incidental-property-rule/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/interest-only-loan/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/internal-rate-of-return/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/investment-intent/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/joint-tenancy/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/land-improvements-15-year/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/liabilities-assumed/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/like-kind-property/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/loan-to-value/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/long-term-vs-short-term-capital-gain/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/macrs/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/material-participation/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/mortgage-boot/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/multi-asset-exchange/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/net-boot/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/net-operating-income/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/nominee-titleholder/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/non-recourse-debt/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/non-traded-reit/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/notice-of-assignment/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/offering-load/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/parking-arrangement/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/partial-exchange/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/partnership-interest-exclusion/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/passive-activity-loss/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/preferred-return/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/private-placement/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/prorations-in-an-exchange/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/qi-year-end-statement/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/qualified-escrow-account/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/real-property-definition-1031/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/realized-gain-vs-recognized-gain/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/regulation-best-interest/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/regulation-d/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/rent-roll/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
  <url><loc>https://breakwaterexchange.com/glossary/replacement-property/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/rev-proc-2002-22/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/rev-proc-2008-16/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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  <url><loc>https://breakwaterexchange.com/glossary/rule-506b-vs-506c/</loc><lastmod>2026-09-30</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url>
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