Not every 1031 exchange is a simple one-for-one swap. Many investors need to sell multiple relinquished properties, acquire multiple replacement properties, or both — and the rules around timing, identification, and boot get significantly more complex.
This webinar breaks down exactly how multiple-property exchanges work, the IRS identification rules that govern them, and the common mistakes that can put an exchange at risk. Every concept is illustrated with real-world case studies and worked examples — so instead of just hearing the rules, you’ll see exactly how they play out in actual transactions. Whether you’re consolidating several properties into one larger asset or diversifying one property into several, you’ll leave with a clear framework for structuring your next exchange with confidence.
Overview:
- How the 45-day and 180-day clocks work when multiple properties are involved — walked through with a timeline example showing staggered closing dates
- The three IRS identification rules (3-Property, 200%, and 95% Rules) — with side-by-side examples showing how the same portfolio is treated differently under each
- How to combine multiple relinquished properties into a single exchange, illustrated with a case study consolidating several rental properties into one larger asset
- How to acquire multiple replacement properties from one or more relinquished sales, illustrated with a case study diversifying one sale into a multi-property portfolio
- How boot and debt replacement are calculated across multiple transactions — with a worked numerical example showing how boot can appear unexpectedly
- A full multiple-to-multiple case study, following a transaction from relinquished sale through replacement acquisition, including identification strategy and final outcome
- The most common pitfalls that cause multiple-property exchanges to fail — each paired with a real (or realistic) example of how it happened and how it could have been avoided