Whether you are brand new to 1031 exchanges, or need an advanced strategy, this is your go-to center for Section 1031 Exchange resources.
WHAT YOU’LL LEARN
Learn the basics in simple, easy language. You’ll get definitions, examples, IRS rules, strategies, and more.
What Is a 1031 Exchange?
Why Do a 1031?
How Does a 1031 Work?
Which Properties Are “Like-Kind”?
Do You Ever Pay the Taxes?
1031 Exchange Limits
Learn how 1031 exchanges help investors, including cash flow improvements, changing asset classes, and receiving stepped-up basis.
What Are the Advantages of a 1031 Exchange?
More Buying Power
Learn what a Qualified Intermediary is and why you need one. See how your funds are protected, get helpful tips, and which key mistakes to avoid.
What Is a Qualified Intermediary?
What Happens to Your Money?
How to Find a Good Intermediary?
“Safe Harbor” Laws
Learn which 1031 strategies will maximize your tax benefits, including what to buy, how to hold title (and what to do with LLCs), plus tax calculations.
How to Defer All Taxes in a 1031 Exchange?
How Much to Buy?
Who Can Be on Title?
Avoid Common Tax Mistakes
Learn how to navigate the dreaded 1031 deadlines, how to properly identify replacement properties, and what advanced options you have.
45 Days to Identify
180 Days to Complete
The 3-Property Rule
200% Option (Advanced)
95% Option (Advanced)
Avoid triggering unnecessary taxes, learn to deal with outside cash or debt reduction in a 1031, and see helpful examples.
What Is Exchange “Boot”?
Avoid “Cash Boot”
Avoid “Mortgage Boot”
The 2 Most Important Rules
Learn how to optimize your 1031 process, when to begin each step, and how to handle unforeseen changes.
1031 Exchange: Step-by-Step
Example #1: Failed 1031
Example #2: Successful 1031
Navigate complicated deals. Find out how to buy the replacement prior to selling the relinquished. Or see how to make improvements in a 1031. (And lots more)
Converting To/From Primary Residence
Refinancing for Extra Liquidity
Related Person Exchanges
Seller Carryback Loans