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… to be a valuable tool for owners of real estate who hold property for investment or business purposes. Here are some … at the two approved structures in place today. What is a 1031 Reverse Exchange? A reverse exchange refers to the … that provide conventional forward exchange services (as a qualified intermediary) and a more limited number of those …
… – Accruit, a financial technology company and leader in the 1031 like-kind exchange industry, has acquired Montana-based … in 1991 of American Equity Exchange, one of the first qualified intermediary businesses in the Rocky Mountain … side by side to advocate for the preservation of 1031 property exchanges for the past two decades, and I know that …
… Generally, real estate investors complete 1031 Exchanges to defer the capital gains tax on the … underlying reasons an investor might want to exchange one property for another. The motives often center around the … tax or compliance advice. Accruit performs the duties of a Qualified Intermediary, and as such does not offer or sell …
… Navigating a 1031 Exchange in a low-inventory market or when lending … especially for Exchangers looking to reinvest solely into property improvements. This video explores how a 1031 Exchange can be structured when making improvements on …
… resisting a turn to the downside, purchasing Replacement Property, especially one that requires financing, isn’t as … the regulations define a Related Party. For purposes of § 1031(f), the term “related person” means any person bearing … Exchange involves an Accommodator (as opposed to a Qualified Intermediary, which serves a different exchange …
… Most users of Section 1031 understand the 180-calendar day deadline to complete … this critical period. What do the regulations say? Section 1031’s underlying regulations state, “The exchange period … begins on the date the taxpayer transfers the relinquished property and ends at midnight on the earlier of the 180th …
… the financial benefits of a well-managed, programmatic 1031 Like-Kind Exchange (LKE) system. But "bonus … future are all causing asset owners to question whether a 1031 LKE program makes sense for them at this time. The … investment in capital assets , just as the original Section 1031 provisions were intended to do when they were …
… are fairly easy to grasp. Generally speaking, most deferred 1031 exchanges are document driven processes involving a … exceptions exist if they are not met . 1 Let's explore the 1031 exchange deadlines, what triggers them, and whether or … in summary, state that in every like-kind exchange of property, the replacement property will be treated as …

1031 Exchange Knowledge Base

RECENT BLOG POSTS

Video: What is a Leasehold Improvement Exchange?
05/07/25
This video explains how Exchangers can utilize a 1031 Exchange to complete improvements or build new construction on land held by ...
Preserving Wealth and Key Considerations for Investment Advisors in 1031 Exchanges
04/29/25
A 1031 Exchange helps real estate investors defer taxes, preserve wealth, and explore passive investment options like Delaware Statutory Trusts (DSTs). ...
Land Trusts and 1031 Tax Deferred Exchanges
04/22/25
A land trust is one way in which real estate can be held in certain states, it separates legal title ...
Video: 1031 Exchange: 75% or "Substantially the Same" Rule
04/16/25
In a 1031 Exchange you must identify your potential Replacement Property by Day 45. But, what happens if you acquire a fractional ...
IRS Announces Tax Relief for Tennessee and Arkansas Taxpayers Impacted by Severe Storms
04/14/25
In response to the destruction caused by severe storms, straight-line winds, tornadoes and flooding, the IRS has announced extended tax ...
Considerations for No Fee 1031 Exchanges
04/08/25
While the idea of getting something for nothing may sound enticing, it isn’t reality in most situations, and 1031 Exchanges ...
Partial 1031 Exchanges: Cashing Out a Portion of the Sale Proceeds
04/01/25
To fully defer associated taxes in a 1031 Exchange, Exchangers must exchange up or equal in value by reinvesting net equity ...
Celebrating 25 Years of Accruit: A Journey of Transformation and Growth
03/24/25
As Accruit celebrates its 25th anniversary, we reflect on our evolution and growth. Under the leadership of Brent Abrahm, the ...
Considerations for 1031 Exchanges Involving Foreign Property
03/18/25
A 1031 Exchange allows Exchangers to defer associated taxes when exchanging one investment property for another. While foreign property may be ...
IRS Announces Tax Relief for West Virginia Taxpayers Impacted by Severe Storms
03/14/25
The IRS has issued tax relief for West Virginia residents or business owners, in multiple counties, that have been impacted ...
Disaster Extensions and 1031 Exchanges
03/13/25
The deadlines imposed by IRC Section 1031 and the corresponding Regulations are static, with no ability for Exchangers to apply for ...
The Future of Sustainable Real Estate: Leveraging 1031 Exchanges for Green Investments
03/05/25
Buildings contribute to 37% of global CO2 emissions, driving the increasing need for sustainable real estate. With government incentives and growing ...